期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2012
卷号：1
期号：14
页码：7-19
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：This paper aims to assess the extent to which Romanian SMEs are prepared for the transition to IFRS standards. A quantitative survey addressed to the practitioners and accountants in the small and medium enterprises from the western area of Romania is made in order to establish the degree of perception regarding the importance and usefulness of cash flow statement. The results show that there are differences between the views of staff specialized in financial and accounting departments who have used this instrument and who did not use, emphasizing difficulties encountered and illustrates the usefulness of this tool in the financial information necessary for decision making.
关键词：cash-flow; financial reporting; small and medium entreprises
