The cash flow panel instrument for reporting and analysis of activity of the economic entities

Cash flow arising from relationships with third party entity that occur in connection with fighting money mutual rights and obligations are known as cash flows. Accordingly to the three types of specific activities of economic entities, we find three of its essential functions, namely: operating, investing and financing, each of these features contribute to the variation in cash. In Romania, the cash flow statement is considered part of the annual financial statements since 2001, with the entry into force of the Gazette 94/2001 for approval of accounting regulations harmonized with the Fourth Directive of the European Economic Community and International Standards Accounting.