Beresford, Dennis R.; Neary, Robert D.
December 1985
FE: The Magazine for Financial Executives;Dec1985, Vol. 1 Issue 12, p5
Trade Publication
Focuses on the efforts of the Financial Accounting Standards Board to develop practical guidelines for reporting changes in financial position in relation to the addition of cash flow reporting to the board's agenda. Recommendation for the adoption of a cash-focused statement of changes in financial position by the Financial Executives Institute; Feedback of many users on the statement of changes in financial position; Establishment of the objectives of a cash flow statement.


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