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The Accounting Transposition Of The Calculated Revenues And Expenditures According To Ias 7: The Cash Flow Situations


  • Georgescu, Floarea

    () (Spiru Haret, Facultatea de Management Financiar Contabil)


Starting from the idea that all the cash flows are accounting movements, but not all the movements are accounting flows, we establish that all flows are reflected in accounting through appropriate operations of the generated transfer, but not all accounting transactions are cash flows, because there are some variations, which in reality are only simple calculus elements. For a better understanding of the concept of flux, I consider the presentation given by M. Ternisien of the non-flux concept useful. He says that non – flux signifies "all the movements that have no accounting impact on the Treasury or, as presented by IAS 7: The cash flows situation, those items called "calculated".

Suggested Citation

  • Georgescu, Floarea, 2009. "The Accounting Transposition Of The Calculated Revenues And Expenditures According To Ias 7: The Cash Flow Situations," Papers 2009/99, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_099

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    More about this item


    treasury; accounting movements; cash flows; non – fluxes; calculated elements;

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation


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