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Situaţia fluxului de trezorerie: cauzele apariţiei şi starea actuală

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cris.sourceIdoai:irek.ase.md:1234567890/520
dc.creatorGolocialova, Irina
dc.creatorPerepeleac, Tatiana
dc.date2020-09-21T12:00:42Z
dc.date2020-09-21T12:00:42Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:55:59Z
dc.date.available2023-11-13T20:55:59Z
dc.descriptionGOLOCIALOVA, Irina, PEREPELEAC, Tatiana. Situaţia fluxului de trezorerie: cauzele apariţiei şi starea actuală. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 100-104. ISBN 978-9975-75-923-6.
dc.descriptionCurrently, the goal of reporting is to provide information not only about the financial condition of the society, the cash flow situation. Now on the use of various foreign currency transactions that are of a specific nature: payment deferral, rates, there is the time factor affecting cash value. It requires a special approach in their assessment, reflected in the financial statements. In this context he felt the need to develop special presentation of cash, because in the traditional forms such as balance sheet and the profit and loss information is missing. It requires separate reporting forms, which show shape, movement and change money held under the influence of various factors. Moreover, given the accumulated experience for presentation in reporting are developed two methods of preparation thereof. For making business decisions tactical and strategic such information available is a prerequisite. These and other questions are addressed in this paper "Cash flow statements: causes of and current state". JEL. M 41
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/520
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/520
dc.identifier.urihttps://cris.ase.md/handle/123456789/5102
dc.languageother
dc.publisherASEM
dc.subjectfinancial reporting
dc.subjecttransparency
dc.subjectmethodology of accounting
dc.subjectfair value
dc.subjectcash flow concept
dc.titleSituaţia fluxului de trezorerie: cauzele apariţiei şi starea actuală
dc.typeArticle
dspace.entity.typePublication
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