Информационни връзки между отчета за паричните потоци и текущото счетоводно отчитане дейността на предприятието
Informational links between the cash flow report and current accounting of enterprise activities

Summary/Abstract: The scientific paper presented re­veals the informational nature of the Cash Flow Report, characterizing the condition and changes of monetary means, revenues and payments of an enterprise for a determined period of time. The size and dynamics of the objects shown are the main index for the financial status of any business subject. Two approaches for the practical composition of the Cash Flow Report are presented as well as outlining opportunities for informa­tional relations between the Report and the current accounting of the enterprise activity.

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