The Problem of Treasury,s Flows in Romania and their Interaction

AbstractTreasury,s flows arising from the relationship with a third party entity that occur in connection with fighting money mutual rights and obligations are known as cash flows. According to the three types of specific activities of economic entities, we find three treasury's flows, their essential functions, namely: operating, investing and financing, each of these features contributing to the variation in cash. In Romania, the cash flow (treasury,s flows) statement has been considered part of the annual financial statements since 2001, once with the publication of the Gazette, issue 94 in 2001 which submited for approval the accounting regulations answering to the Fourth Directive of the European Economic Community and International Standards Accounting