Terms used in official statistics

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Cash flow account


Definition:

The part of the financial statements drawn up by the obligatorily units subject to compulsory audit of financial statements. Describes cash the flowing between the opening balance and closing balance.


Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

Contact person on methodology:
Elżbieta Donica
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