IDEAS home Printed from https://ideas.repec.org/a/prg/jnlefa/v2009y2009i3id73p64-76.html
   My bibliography  Save this article

Treasury Flows Overview

Author

Listed:
  • Cornelia Elena Tureac
  • Anca Gabriela Turtureanu

Abstract

The balance sheet presents the liquidities balance and the liquidity equivalents of the company at the end of the period. By examining the balances referring to the two consecutive periods, it can be stated that if the liquidities and the liquidity equivalents have increased or have decreased during the period. But the balance does not indicate why these balances have varied during the exercise. The profit and loss balance presents the information related to incomes, expenses and the results due to the different activities - key-points regarding the sources and the use of the liquidities and the liquidity equivalents, but this financial situation does not explain why the respective elements have increased or decreased. Even further, not on fewer occasions behind some significant profits, the profit and loss balance can hide serious treasury problems of the company.

Suggested Citation

  • Cornelia Elena Tureac & Anca Gabriela Turtureanu, 2009. "Treasury Flows Overview," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(3), pages 64-76.
    • Handle: RePEc:prg:jnlefa:v:2009:y:2009:i:3:id:73:p:64-76
    DOI: 10.18267/j.efaj.73
    as

    Download full text from publisher

    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.73.html
    Download Restriction: free of charge
    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.73.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.efaj.73?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Balance Sheet; Liquidity; Painting Flows; Treasury Flows;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlefa:v:2009:y:2009:i:3:id:73:p:64-76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.