Analysis of the Statements of Cash Flows

Felix I. Lessambo ()
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Felix I. Lessambo: Fordham University

Chapter Chapter 16 in Financial Statements, 2022, pp 215-228 from Springer

Abstract: Abstract FAS 95—Statement of Cash Flows—supersedes APB Opinion No. 19, Reporting Changes in Financial Position, and requires a statement of cash flows as part of a full set of financial statements for all business enterprises in place of a statement of changes in financial position. FAS 95 requires that a statement of cash flows classify cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category.

Date: 2022
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DOI: 10.1007/978-3-031-15663-2_16

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