Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows

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Calota Traian-Ovidiu; Tănase Alin-Eliodor;
  • Journal: Journal of Knowledge Management, Economics and Information Technology,volume 3,issue 1 February,pages13-13

The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the finan... View more
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