Cash flows: the gap between reported and estimated operating cash flow elements abstract the fasb and the iasb recently released a joint discussion paper “preliminary views on financial. Irjc international journal of marketing, financial services & management research vol1 issue 8, august 2012, issn 2277 3622 m 170 working capital management of cipla limited. The research of cash flow management in group enterprise cash flow management research and in the paper through enhancing cash flow management. Research problem was inferred from the existing literature of cash management and consisted of two main background for the paper as a whole together with its.
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