期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：407-410
出版社：University of Oradea
摘要：The present paperwork presents the importance of cash flow information for the users of financial
statements and the way that International Accounting Standard 7 classifies cash flows during the
period from operating, investing and financing activities using data about the historical changes in
cash and cash equivalents.
