D, Assoc. Prof. Victoria Firescu Ph.; D, Prof. Jenica … - In: Annals of University of Craiova - Economic Sciences Series 4 (2011) 39, pp. 166-173
The necessity of cash flow appears in the context of the limits of the balance sheet and of the profit and loss account in the reflection of the financial and accounting information. Although the profit and loss account provides a dynamical image of the activity of a company, it does no allow...
