Regulacja odwzorowań przepływów pieniężnych przedsiębiorstw w Chińskiej Republice Ludowej
The regulation of an enterprises'cash flow representation in the PeopIe's Republic of China

Summary/Abstract: In the Iast decade of XX. century, the representation of cash flows has become one of the integral elements of financial reporting. The comparability of inforamtion passed on by due financial statement reąuires the regulation of the way of cash flows mesurement and the standarization of the informational structure of this statement. It applies both to country Ievel and international level. In this paper Chinese approch towards the regulation of cash flow measurement and cash flow statement standarization is described. This approach is compared with the approach applied within IAS 7 Cash flow statements. The paper contains detailed presentation of the Chinese Accounting Standard for business enterprises: Cash flows statements.

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