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2007, vol. 31, iss. 2, pp. 301-314
Cash flow reporting in Serbian enterprises
Univeristy of Niš, Faculty of Economy

emailtadija@eknfak.ni.ac.yu
Abstract
Financial reports are the most efficient way for periodically presenting information on financial position of enterprise, success of its business activities as well as its cash flows to the users out of enterprise. The information are important for estimating abilities of enterprise to generate future cash flows. Cash flow statement in the Republic of Serbia is made up by large and medium-size enterprises under IAS 7. The cash flow statement gives information on cash inflows and outflows in business, investment, and financial activities during the accounting period and cash at the beginning and the end of that period. In the paper the author presents and analyzes the official scheme of cash flow statement in the Republic of Serbia. The author also suggests some correction of the scheme with a view of providing more information for users.
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article language: Serbian
document type: Review Paper
published in SCIndeks: 28/02/2008