现金流量表
现金流
经营现金流
财务报表
财务状况变动表
财务报表分析
衡平法
财务
增加物
业务
损益表
现金及现金等价物
会计
财务分析
现金流量预测
精算学
经济
资产负债表
会计管理
审计
收益
会计信息系统
政治学
法学
作者
George O. Gamble,Cynthia D. Tollerson
出处
期刊:Accounting Horizons
[American Accounting Association]
日期:2023-11-09
卷期号:37 (4): 51-65
标识
DOI:10.2308/horizons-2021-156
摘要
SYNOPSIS This paper proposes a new framework for financial statement presentation that provides users with a more detailed understanding of the relationship between cash and accrual information and earning power. To accomplish these objectives, we provide new classifications for assets, liabilities, equity, statement of income, and statement of cash flow. Assets are classified as either operating or nonoperating, economic or financial, monetary or nonmonetary. Liabilities and equity are initially classified under the title “means of financing assets.” Next, they are either classified as monetary or nonmonetary and further classified as either: (1) expected cash requirements during next reporting period, (2) expected cash requirements in future periods, or (3) no expected cash requirements. The statement of income utilizes current period, prior period, and future period for cash flow categories. The statement of cash flows is developed along the lines of primary economic operations and nonoperating economic/financial activities.
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