search query: @author Luecke, R. W. / total: 4
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| Author: | Meeting, D. T. Luecke, R. W. Garceau, L. |
| Title: | Future Cash Flow Measurements |
| Journal: | Journal of Accountancy
2001 : OCT, VOL. 192:4, p. 57-68 |
| Index terms: | CASH FLOW MEASUREMENT ACCOUNTING |
| Language: | eng |
| Abstract: | The subjects of this paper are cash flow and accounting present value analysis. The paper analyses the financial Accounting Standards Board. The authors of the article report on the issuance of Concepts Statement no. 7 regarding the use of cash flow information and present value in accounting measurements, by the United States Financial Accounting Standards Board. The authors also provide the purpose of present value and cash flow information and consider the scope of the statement. The article also pays attention to the rules on present value measurements that estimate fair value and gives an overview of traditional and expected cash flow approaches. The paper also provides an inset: Fresh-Start Measurements. |
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