Zeszyty naukowe
Autor: Anna Zbaraszewska 703
Strony: 703-714
pdf pełen tekst

NOTES USED IN PREPARATION OF INDIRECT CASH FLOW STATEMENT

Summary
The article presents a set of notes prepared for the cash flow statement, whose task is to provide relevant information related to cash flow. Notes can help to determine the specific items of the cash flow statement in indirect method. This allows for better links between the cash flow position of the balance sheet items and profit and loss account.