文章基本信息
- 标题：FINANCIAL IMPLICATIONS OF THE IAS/IFRS ADOPTION ON THE CIRCULATING ELEMENTS OF THE LIQUID ASSETS TYPE
- 本地全文：下载
- 作者：Dumitru Mihaela
- 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：2008
- 卷号：XVII
- 期号：03
- 页码：1178-1182
- 出版社：University of Oradea
- 摘要：
Within this article one presents some aspects regarding the affectation of the liquid assets both in leu and in currency by the International Standards of Financial Reporting. Regarding the liquid assets in currency we gave some precisions related to their presentation within the financial situations, and regarding the liquid assets in leu we made some appreciations regarding the synthesis document – the situations of the treasury flows.
- 关键词：
cash-flow, transactions in currency, non-monetary elements, monetary elements, cash equivalent
