What type of study is this?

This is a Literature Review study.

September 5, 2025

The Cash Flow Statement: Between Traditions and Modern Challenges

Key Points

Cash flow statement demonstrates materiality, emphasizing its crucial role in management decisions amid business challenges.
The necessity of the cash flow statement is evident, supporting management decisions influenced by specific transactions and regulations.
Comparative analysis of global principles governs the application of cash flow statements, enhancing management efficiency.
Focus on specific solutions presents opportunities for improving management practices in response to modern challenges.

Abstract

The article focuses on the origin and development of the cash flow statement, its regulation and global principles of its application, defending the thesis of its materiality and necessity. As a result of the goals set, its necessity and importance as a source for management decisions arising from modern business challenges are demonstrated. Specific transactions and events that have impact on the cash flow statement are outlined. In addition, specific solutions for improving the management efficiency in companies are proposed.

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Cite This Study

Petrova et al. (Fri,) studied this question.

synapsesocial.com/papers/68bb4dfb6d6d5674bcd023d5 https://doi.org/https://doi.org/10.56065/accountcont/2025.189

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