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The Statement of Cash Flows in the Romanian Accounting Practice

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  • Manea Marinela-Daniela

    (Valahia University of Targoviste, Romania)

Abstract

According to the Romanian legislation in force, medium and large entities as well as public-interest entities present the statement of cash flows as part of the financial statements set. This paper aims to map out the way in which cash flows are prepared by the two methods know in the practice - direct and indirect.

Suggested Citation

  • Manea Marinela-Daniela, 2019. "The Statement of Cash Flows in the Romanian Accounting Practice," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 515-521.
  • Handle: RePEc:ddj:fserec:y:2019:p:515-521
    DOI: 10.35219/rce2067053261
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