(1) Rahavoogude aruanne on raamatupidamisaruanne, mis kajastab raamatupidamiskohustuslase aruandeperioodi rahavoogusid (raha ja raha ekvivalentide laekumisi ning väljamakseid)., (1) Cash flow statement means a financial statement which presents the cash flows (receipts and payments of cash and cash equivalents) of an accounting entity during an accounting period., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments
