Cash flow statements : is there room for improvement?

Koornhof, Carolina, 1959-

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Cash flow statements : is there room for improvement?

Koornhof, Carolina, 1959-

URI: http://hdl.handle.net/2263/65212

Date: 1989

Abstract:

The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in the near future. This article discusses some aspects that require clarification, that have not been addressed or that may require reconsideration.

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