Funds Statements

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Four in International Financial Reporting, 1984, pp 187-221 from Palgrave Macmillan

Abstract: Abstract The funds statement may also be described as a statement of source and application of funds or a statement of changes in financial position. A funds statement presents information which may not be readily accessible from elsewhere in the financial statements, and also provides details on the various sources a company has used to obtain its finance and how such financial resources have been expended. Funds statements are intended to supplement and other information contained in financial statements, and provide a different perspective by focussing on flows of funds.

Keywords: Unite State; Fund Statement; Cost Account; Main Account; High Disclosure (search for similar items in EconPapers)
Date: 1984
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DOI: 10.1007/978-1-349-07442-6_6

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