Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 60-70
consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement … correct interpretation of consolidated figures of cash flow statements. However the investment concept only can present … relevant information about the cash flows. IAS 7 and other advanced standard on cash flow statement are based on investment …