Situaţia fluxului de trezorerie: cauzele apariţiei şi starea actuală

Abstract

Currently, the goal of reporting is to provide information not only about the financial condition of the society, the cash flow situation. Now on the use of various foreign currency transactions that are of a specific nature: payment deferral, rates, there is the time factor affecting cash value. It requires a special approach in their assessment, reflected in the financial statements. In this context he felt the need to develop special presentation of cash, because in the traditional forms such as balance sheet and the profit and loss information is missing. It requires separate reporting forms, which show shape, movement and change money held under the influence of various factors. Moreover, given the accumulated experience for presentation in reporting are developed two methods of preparation thereof. For making business decisions tactical and strategic such information available is a prerequisite. These and other questions are addressed in this paper "Cash flow statements: causes of and current state". JEL. M 41