Cash flow reporting: a recent history of an accounting practice
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Garland
1993
|
| Schriftenreihe: | New works in accounting history
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 401 S. graph. Darst. |
| ISBN: | 0815312172 |
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Datensatz im Suchindex
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| adam_text | Contents
PREFACE ix
ACKNOWLEDGMENTS xi
DEDICATION xiii
AN HISTORICAL REVIEW OF CASH FLOW ACCOUNTING
1. T. A. Lee: Cash Flow Accounting and Corporate Financial Reporting, in
M. Bromwich and A. Hopwood (eds.), Essays in British Accounting Research,
Pitman Publishing, 1981, pp. 63 78 3
2. T. A. Lee: Cash Flow Reporting s Recent History: a Kuhnian Interpretation
of a Changing Accounting Emphasis, Working Paper, University of Alabama,
1992 19
3. T. A. Lee: suggested additional readings 38
ANOMALY RECOGNfTPN, INSECURE, AND INfTlAL RESPONSES
4. T. A. Lee: introduction 39
5. A. R. Drebin: Cash Flowitis : Malady or Syndrome?, Journal of
Accounting Research, Spring 1964, pp. 25 34 41
6. H. Ross: Present Discontents, in Financial Statements: A Crusade for
Current Values, Sir Isaac Pitman (Canada), 1969, pp. 5 11 51
7. L. Spacek: Can We Define Generally Accepted Accounting Principles?,
Journal of Accountancy, December 1958, pp. 40 47 58
8. E. Stamp: Establishing Accounting Principles, Abacus, December 1970,
pp. 96 104 66
9. T. A. Lee: suggested additional readings 75
INITIAL AND EXTENDED CASH FLOW REPORTING ARGUMENTS
10. T. A. Lee: an introduction 77
11. T. A. Climo: Cash Flow Statements for Investors, Journal of Business
Finance and Accounting, Autumn 1976, pp. 3 16 79
12. L. C. Heath: Let s Scrap the Funds Statement, Journal of Accountancy,
October 1978, pp. 94 103 92
13. G. H. Lawson: Cash Flow Accounting, The Accountant, 28 October and
4 November, 1970, pp. 386 89 and 620 22 102
14. G. H. Lawson: The Rationale of Cash Flow Accounting, in C. vanDam
(ed.), Trends in Managerial and Financial Accounting, Vol. 1, Martinus Nijhoff,
1978, pp. 85 104 109
15. T. A. Lee: A Case for Cash Flow Reporting, Journal of Business Finance,
Summer 1972, pp. 27 36 129
16. T. A. Lee: Reporting Cash Flows and Net Realisable Values, Accounting
and Business Research, Spring 1981, pp. 98 105 139
17. T. A. Lee: suggested additional readings 147
DEMONSTRATING THE UIM1Y OF CASH FLOW REPORTING
18. T. A. Lee: an introduction 149
19. A. J. Arnold and R. T. Wearing: Cash Flows, Exit Prices and British
Airways, Journal of Business Finance and Accounting, Autumn 1988,
pp. 311 33 151
20. V. L. Bernard and T. L. Stober: The Nature and Amount of Information
in Cash Flows and Accruals, The Accounting Review, October 1989,
pp. 624 52 174
21. J. L. G. Board and J. F. S. Day: The Information Content of Cash Flow
Figures, Accounting and Business Research, Winter 1989, pp. 3 11 203
22. C. J. Casey and N. J. Bartczalc Using Operating Cash Flow Data to Predict
Financial Distress: Some Extensions, Journal of Accounting Research,
Spring 1985, pp. 384^*01 212
23. J. A. Largay and C. P. Stickney: Cash Flows, Ratio Analysis and the W. T.
Grant Bankruptcy, Financial Analysts Journal, July August 1980, pp. 51 54 231
24. G. H. Lawson: The Cash Flow Performance of UK Companies, in M.
Bromwich and A. Hopwood (eds.), Essays in British Accounting Research,
Pitman Publishing, 1981, pp. 79 100 235
25. T. A. Lee: Funds Statements and Cash Flow Analysis, The Investment
Analyst, July 1983, pp. 13 21 257
26. G. P. Wilson: The Incremental Information Content of the Accruals and
Funds Components of Earnings After Controlling for Earnings,
The Accounting Review, April 1987, pp. 293 322 267
27. T. A. Lee: suggested additional readings 297
DEBATING THE UTILITY OF CASH FLOW REPORTING
28. T. A. Lee: an introduction 299
29. R. Ashton: Cash Flow Accounting: a Review and Critique, Journal of
Business Finance and Accounting, Winter 1976, pp. 63 81 301
30. D. A Egginton: In Defence of Profit Measurement: Some Limitations of
Cash Flow and Value Added as Performance Measures for External
Reporting, Accounting and Business Research, Spring 1984, pp. 99 111 321
31. B. A Rutherford: The Interpretation of Cash Flow Reports and the Other
Allocation Problem, Abacus, June 1982, pp. 40 49 334
32. G. J. Staubus: Cash Flow Accounting and Liquidity: Cash Flow Potential
and Wealth, Accounting and Business Research, Spring 1989, pp.
161 69 345
33. T. A. Lee: suggested additional readings 354
INFLUENCING ACCOUNTING POLICY MAKING
34. T. A. Lee: an introduction 357 i
35. Accounting Standards Board: Cash Flow Statements, Financial
Reporting Standard 1,1991,12 pp. 359
36. Financial Accounting Standards Board: Statement of Cash Flows,
Statement of Financial Accounting Standards 95, Financial Accounting
Standards Board, 1987, paras.1 34 371
37. Inflation Accounting Committee: Cash Flow Accounting, in Inflation
Accounting, Cmnd 6225, HMSO, 1975, pp. 156 58 384
38. P. N. McMonnies (ed): Making Corporate Reports Valuable, Kogan Page,
1988, pp. 68 80 388
39. T. A. Lee: suggested additional readings 401
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| spelling | Cash flow reporting a recent history of an accounting practice ed. by Thomas A. Lee New York u.a. Garland 1993 XIII, 401 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Accounting gtt Cash-flow gtt Geschichte Accounting Standards History Cash flow Accounting History Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Cashflow (DE-588)4136230-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Cashflow (DE-588)4136230-5 s Rechnungswesen (DE-588)4048732-5 s DE-604 Lee, Thomas A. 1941- Sonstige (DE-588)129309095 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005407091&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Cash flow reporting a recent history of an accounting practice |
| title_auth | Cash flow reporting a recent history of an accounting practice |
| title_exact_search | Cash flow reporting a recent history of an accounting practice |
| title_full | Cash flow reporting a recent history of an accounting practice ed. by Thomas A. Lee |
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| title_short | Cash flow reporting |
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