Statement of cash flows: the direct vs. indirect method debate continues.: An article from: Government Finance Review

This digital document is an article from Government Finance Review, published by Government Finance Officers Association on February 1, 1996. The length of the article is 3612 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: The Governmental Accounting Standards Board (GASB) had released its preliminary views which has become controversial on the issue ofpreparation of governmental financial statements. The GASB had proposed the requirement of presenting statement of cash flows for proprietary funds using the direct method. It justifies its position by using the unpublished research of G. Robert Smith. Most finance officers favor this method of presentation.

Citation Details
Title: Statement of cash flows: the direct vs. indirect method debate continues.
Author: G. Robert, Jr. Smith
Publication:Government Finance Review (Magazine/Journal)
Date: February 1, 1996
Publisher: Government Finance Officers Association
Volume: v12 Issue: n1 Page: p17(53)

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