期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：In today’s business environment, it is not enough simply to monitor earnings and earning per share measurements. An entity’s financial position and especially its inflows and outflows of cash are also critical to its financial success. The statement of cash flows alerts financial statement readers to increases and decreases in cash as well as to the reasons and trends for the changes. This brief article is going to present a historical perspective on this financial statement, the statement of cash flows’ purpose and, finally, the way of systematizing and reporting the financial information on it.
