This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc331207 |
| Date | 05 1900 |
| Creators | Allen, George Louis |
| Contributors | Coda, Bernard A., Abernathy, Lewis M., Luker, William A., Lesikar, Raymond Vincent, Giese, James W. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | viii, 166 leaves : ill., Text |
| Rights | Public, Allen, George Louis, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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