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| Author: | Alderman, C.W. Minyard, D.H. |
| Title: | Practitioners forum |
| Journal: | Journal of Accountancy
1991 : JAN, p.112-118 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | The authors discuss solutions to problems in applying FASB Statement no. 95. Although this statement has made cash flow statements much more understandable, some problems still remained unsolved. The authors give two examples: 1) Some netting of cash flows occurs in preparing statements, but, depending on circumstances, it may be erroneous. 2) Using the indirect method , the treatment of bank overdrafts, life insuranse and the like may cause problems. |
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