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Statement Of Cash Flows - Dynamic Image Of Changes In Financial Position Of An Economic Entity

Author

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  • Mihaela-Cristina Onica

    (Dunarea de Jos University of Galati, Romania)

Abstract

Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this purpose it is necessary cash flow statement.According to a survey of 78 companies listed on the London Stock Exchange, the cash flow statement is especially useful in "Treasury analysis from operating activities" and 'coverage determination of dividends and interest cash flows net of tax'.

Suggested Citation

  • Mihaela-Cristina Onica, 2013. "Statement Of Cash Flows - Dynamic Image Of Changes In Financial Position Of An Economic Entity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 217-222.
    • Handle: RePEc:ddj:fserec:y:2013:p:217-222
    as

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    File URL: http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica2.pdf
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    References listed on IDEAS

    as
    1. Riana Iren RADU, 2012. "Quantification Methods of Management Skills in Shipping," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 77-82.
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    Cited by:

    1. Violeta Isai & Simona Anca Cozma, 2015. "The Conflict Between The True And Fair View And The Prudence In Romanian Accounting," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 473-476.
    2. Violeta Isai & Ana-Maria Butunoi & Victorita-Cosmina Danila, 2015. "Study Concerning The Impact Of Profit Tax On The Companies’ Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 457-460.

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