CASH FLOW STATEMENT

  • Miloš Pavlović Univerzitet u Prištini, Ekonomski fakultet Kosovska Mitrovica
  • Jovan Bogdanović Telekom Srbija a.d.
DOI: https://doi.org/10.5937/skolbiz3-4-4547
Keywords: cash flows, statement of cash flow, financial statements, business activities, investment activities, financial activities, IAS 7,

Abstract


A cash flow is „bloodstream“ of business and without constant cash flow a  company would not be able to function. The cash flow statement is statutory financial report that provides information to the interested parties on cash inflows and outflows from operating, investing and financing activities during the accounting period. This paper will discuss the origin and significance of the cash slow statement; in addition, we will define the main categories of this statement and present the methodology of its composition in accordance with IAS 7.


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Published
2014/02/28
Issue
No. 3-4 (2013): Škola biznisa
Section
Review Paper
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