The term Cash flow and its semantic content are frequently used among practitioners and academic accountants without any doubt or knowledge of its semantic content. The authors of course books in the domain of financial accounting use this term without providing its definition, as they consider it clear and familiar. If we take into consideration the fact that this term is widely used in financial analysis, it seems that its content should be clearly stated, or else the results of the analysis may be jeopardized. When we observe the academic literature in the are of financial statement analysis, there is certain confusion regarding the content of this term. By using the content analysis and reading the texts from the financial analysis and accounting textbooks, we have found out that no author is trying to define the term Cash flow, and that they use the term without providing any explanation. This confusion has reached a wider scope after the IASC (now IASB) adopted the IAS 7 Cash flow statement, reporting on various Cash flow segments: Operating cash flow, Investment cash flow and Cash flows from financing activities. As a result of imposing mandatory reporting on the given Cash flow segments, a lot of confusion has been created about the meaning of this term.


IEEE format

V. Pavlović, G. Knežević, A. Marai, “SEMANTIC CONTENT OF THE TERM CASH FLOW,” in FINIZ 2015 - Contemporary Financial Management, Belgrade, Singidunum University, Serbia, 2015, pp. 174-176. doi: 10.15308/finiz-2015-174-176 

APA format

Pavlović, V., Knežević, G., Marai, A. (2015). SEMANTIC CONTENT OF THE TERM CASH FLOW. Paper presented at FINIZ 2015 - Contemporary Financial Management. doi:10.15308/finiz-2015-174-176

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