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A Critical Study Concerning The Preparation Of The Statement Of Cash Flows Through The Indirect Method In Romania

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Author Info

  • TARAN-MOROSAN Adrian

    (Lucian Blaga University of Sibiu, Romania)

Abstract

Although not bound by law, by option, small and medium entities from Romania can prepare the statement for the modifications within their equity and / or the statement of cash flows. When companies select this option, any decision made by the consumer of accounting information is better founded, from the perspective of information sources that it uses, rather than the opposite, because the users of accounting information about a company are almost always interested by the way in which the company generates and uses cash and cash equivalents. In this paper we present the particularities implied in Romania by the preparation of the statement of cash flows using the indirect method.

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File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/7215taran.pdf
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Bibliographic Info

Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

Volume (Year): 7 (2012)
Issue (Month): 2 (August)
Pages: 194-210

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Handle: RePEc:blg:journl:v:7:y:2012:i:2:p:194-210

Contact details of provider:
Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania
Phone: 004 0269 210375
Fax: 004 0269 210375
Email:
Web page: http://economice.ulbsibiu.ro/
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Related research

Keywords: the statement of cash flows; Romania; cash; cash equivalents; the indirect method;

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