What is NAS No. 9?
Also known as: Statement of Cash Flows
NAS No. 9 “Statement of Cash Flows” sets the procedure for preparing the statement of cash flows. Cash receipts and payments are classified into three categories: operating, investing and financing activities. For foreign readers: broadly corresponds to IAS 7 “Statement of Cash Flows”. Approved by Order No. 199 of the Minister of Economy and Finance dated 5 December 2024 (registered with the Ministry of Justice on 27.12.2024, No. 3592); in force from 1 January 2025.