| Autor: |
Person, Stanley, Atkinson, Jerell A., Blensly, Douglas L., Chilton, Jr., Carl S., Crandall, Arthur L., Cullen, James G., Del Low, Sylvester, Fagerberg, Jr., Dixon, Hall, Mary F., Larson, Charles B., Shine, J. Robert, Simkins, Stanley I., Wittus, Erwin Bud |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; May90, Vol. 169 Issue 5, p124-127, 4p, 4 Charts |
| Abstrakt: |
This article describes a cash flow worksheet that simplifies preparation and comparison of the direct and indirect formats. Many practitioners believe the direct format of the newly required statement of cash flows can better fill clients' information needs because of its breakdown of operating activities into major classes of cash inflows and outflows. A worksheet that prepares the statement in both formats simultaneously can help solve difficulties. It uses a format and procedures familiar to practitioners. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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