摘要：Although not bound by law, by option, small and medium entities from Romania canprepare the statement for the modifications within their equity and / or the statement of cashflows. When companies select this option, any decision made by the consumer of accountinginformation is better founded, from the perspective of information sources that it uses, ratherthan the opposite, because the users of accounting information about a company are almostalways interested by the way in which the company generates and uses cash and cashequivalents. In this paper we present the particularities implied in Romania by the preparation ofthe statement of cash flows using the indirect method.
关键词：the statement of cash flows; Romania; cash; cash equivalents; the indirect method
