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statement of changes in financial position
fin.	tableau de financement (analysant la variation du fonds de roulement)
fin., econ.	état d'origine et d'emploi de fonds
IMF.	état de l'évolution de la situation financière; tableau de financement; état des flux de trésorerie; tableau de financement analysant la variation de trésorerie
English thesaurus
statement of changes in financial position
account.	⇒ 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)