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Accounting Policies Applied In Determining Cash Flow


  • Florin HOSTIUC

    () (Alexandru Ioan Cuza University of Iasi, Romania)

  • Ciprian Dan COSTEA

    () (Vasile Goldis West University of Arad, Satu Mare branch, Romania)


The internationalized economy must have a common language. The first step is the implementation and acceptance of the International Accounting Standards. A healthy economical entity always determines exacly and based on serious and largely accepted accounting policies its cash flow. Why? Because everibody knows that cash means the difference between going ahead with the business or staying back out of stage. This is why this study tries to show some largely agreed accounting policies in determining the cash flow and some methods such as the direct method, the indirect method and a banking method.

Suggested Citation

  • Florin HOSTIUC & Ciprian Dan COSTEA, 2009. "Accounting Policies Applied In Determining Cash Flow," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 9(2(10)), pages 262-271, December.
  • Handle: RePEc:scm:ausvfe:v:9:y:2009:i:2(10):p:262-271

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