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statement of changes in financial position
фин.	estado de cambios en la posición financiera; estado de cambios en el capital de trabajo
фин., исп.	cuadro de financiación
фин., эк.	estado de origen y aplicación de fondos
Английский тезаурус
statement of changes in financial position
бухг.	⇒ 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)