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Towards a Theory & Practice of Cash Flow Accounting

TOWARDS A THRY & PRACTICE OF CASH FLOW ACCOUNTING

Accounting

Business & Economics

Gt Product Group

Binding Format

Marketing Imprint Name

B2B GT

CL Carton Count

Imprint Name

B2B & B2C

<P>This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a recycled' accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee's work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences. </P>

POST SECONDARY FOUR YEAR

COLFR

COLSO

COLJR

COLSR

Duration

Duration Unit Of Measure

Transaction Type

Front Cover.

Half Title Page.

Title Page.

Copyright Page.

Contents.

Introduction.

Review and History.

1: Cash Flow Accounting and Corporate Financial Reporting.

Initial Ideas.

2: Goodwill an Example of Will-O&#x2019;-the-Wisp Accounting.

3: The Relevance of Accounting Information Including Cash Flows.

Early Argument.

4: The Nature and Purpose of Cash Flow Accounting.

5: A Case for Cash Flow Reporting.

6: Enterprise Income: Survival or Decline and Fall?.

Extending the Argument.

7: The Cash Flow Accounting Alternative for Corporate Financial Reporting.

8: The Simplicity and The Complexity of Accounting.

9: The Contribution of Fisher to Cash Flow Accounting.

A Major Extension.

10: Reporting Cash Flows and Net Realizable Values.

11: Reporting Cash Flows and Net Realisable Values.

Obtaining the Data.

12: Cash Flow Accounting and Reporting.

13: Funds Statements and Cash Flow Analysis.

14: SSAP 10 and Cash Flow Analysis.

15: Further News on Barratt.

Analysis of Entities.

16: What Cash Flow Analysis Says About Bl&#x2019;S Finances.

17: Laker Airways - The Cash Flow Truth.

18: The Lonrho Phenomenon.

19: A Cash Flow Disclosure of Government-Supported Enterprises&#x2019; Results.

20: The Financial Statements of The Hongkong and Shanghai Banking Corporation, 1865-1980.

Empirical Findings.

21: A Survey of Accountants&#x2019; Opinions on Cash Flow Reporting.

22: A Note on Users and Uses of Cash Flow Information.

23: Cash Flows and Net Realizable Values: Further Evidence of The Intuitive Concepts.

24: Cash Flow Decomposition and Business Failure.

Criticisms.

25: Cash Flow Accounting and The Allocation Problem.

26: Cash Flow Accounting, Profit and Performance Measurement: A Response to A Challenge.

Towards a Theory & Practice of Cash Flow Accounting.css-1p8rvzy{position:absolute;padding-left:8px;}

Towards a Theory & Practice of Cash Flow Accounting