Convergențe și divergențe privind raportarea financiară pe baza tabloului fluxurilor de numerar
Convergence and divergence regarding financial reporting based on the cash flow statement
Author(s): Nicoleta Ciobotaru, Roberta Petra MeszarosSubject(s): Accounting - Business Administration
Published by: EDITURA ASE
Keywords: cash flow statement; utility;
Summary/Abstract: This work is composed of two parts, a theoretical and a practical one. The first part presents the cash flow statement from the theoretical point of view, and within the second part there are applied three statistical „chi-square” tests in order to see the opinions of different professional categories regarding the usefulness of this financial statement.
Journal: Colecţia de working papers a Facultăţii de Economie Agroalimentară şi a Mediului
- Issue Year: 2018
- Issue No: 2
- Language: Romanian
