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statement of changes in financial position
financ., écon.	demonstração de alterações na posição financeira; mapa de origem e aplicação de fundos; origem e aplicação de capitais
fond m.	demonstração das origens e aplicações de recursos
Anglais glossaire
statement of changes in financial position
compt.	⇒ cash flow statement (The Statement of Changes in Financial Position is often referred to as the Cash Flow statement. It provides information about the operating, financing, and investing activities of the company and the effects of those activities on the cash position of the company. • IAS 7 Statement of Cash Flows – IFRS – This Standard supersedes IAS 7 Statement of Changes in Financial Position, approved in July 1977); statement of cash flows (The Statement of Changes in Financial Position is often referred to as the Cash Flow statement. It provides information about the operating, financing, and investing activities of the company and the effects of those activities on the cash position of the company. • IAS 7 Statement of Cash Flows – IFRS – This Standard supersedes IAS 7 Statement of Changes in Financial Position, approved in July 1977)