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Volume :16 Issue : 62 1990      Add To Cart                                                                    Download

ACCOUNTING FOR CASH FLOWS: AN EMPIRICAL STUDY

Auther : Dr. Iraqi El-Iraqi

 

         The basic objective of this paper is to study and discuss the accounting for cash flows and how to report and disclose the related information, in the corporate external reports, guided by the State of Financial Accounting Standards (SFAS) No. 95, “Statement of Cash Flows” issued in November 1987 by the American Financial Accounting Standards Board (FASB).

          Based upon the critical analysis of SFAS No. 95, the review of accounting literature and the empirical investigation, the study attempts to propose a statement of cash flows to be included in the corporate external reports.  The proposed statement overcomes the basic criticisms and deficiencies contained in the SFAS No. 95.  The statement also meets the needs of the external users such as investors, lenders, bankers and financial analysts.

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