CARUNTU, Constantin; LAPADUSI, Mihaela Loredana - In: Annals - Economy Series 3 (2011) September, pp. 195-204
The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the … formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items … (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an immediate …