The imperfect standard: why all cashflow statements still aren't created equal.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on March 1, 1993. The length of the article is 2746 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Cash flow statements are extremely important since they indicate a particular organization's ability to generate favorable cash flows. Financial Accounting Standard number 95 (FAS 95) provides accountants with a standardized format for the preparation and presentation of cash flow statements. However, the FAS 95 definition of cash flow activity sections allows some items to be classified under several headings. As a result, FAS 95 falls short of the level of comparability it was designed to achieve.

Citation Details
Title: The imperfect standard: why all cashflow statements still aren't created equal.
Author: James H. Thompson
Publication:The National Public Accountant (Magazine/Journal)
Date: March 1, 1993
Publisher: National Society of Public Accountants
Volume: v38 Issue: n3 Page: p18(4)

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