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https://elib.psu.by/handle/123456789/37498| Title: | The economic essence of the concept “cash flow” as the object of accounting |
| Authors: | Belski, A. Malei, E. |
| Issue Date: | 2015 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Belski, A. The economic essence of the concept “cash flow” as the object of accounting / A. Belski, E. Malei // European and National Dimension in Research = Европейский и национальный контексты в научных исследованиях : electronic collected materials of IX Junior Researchers' Conference, Novopolotsk, April 29-30, 2015 : in 3 parts / Ministry of Education of Belarus, Polotsk State University ; ed. Dr. Dzmitry Lazouski [et al.]. - Novopolotsk : PSU, 2015. - Part 2 : Economics. - P. 95-98. |
| Abstract: | This article is a result of the research made on economic essence of the concept “cash flow”. This work is based on different authors’ and researchers’ opinion, made from careful study of their work. The offered definition will allow to bring accounting terminology into accord, and promote the formation of the authentic view, which characterizes the cash flow as the economic category. |
| URI: | https://elib.psu.by/handle/123456789/37498 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2015 |
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