IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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

  • TARAN-MOROSAN Adrian

    (Lucian Blaga University of Sibiu, Romania)

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/7215taran.pdf
Download Restriction: no

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

as
in new window

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
Web page: http://economice.ulbsibiu.ro/
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:7:y:2012:i:2:p:194-210. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mihaela Herciu)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.