eBook Towards a Theory & Practice of Cash Flow Accounting, 1st Edition

  • Published By:
  • ISBN-10: 1317963199
  • ISBN-13: 9781317963196
  • Grade Level Range: College Freshman - College Senior
  • 312 Pages | eBook
  • Original Copyright 2014 | Published/Released January 2016
  • This publication's content originally published in print form: 2014
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About

Overview

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.

Table of Contents

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’-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’S Finances.

17: Laker Airways - The Cash Flow Truth.

18: The Lonrho Phenomenon.

19: A Cash Flow Disclosure of Government-Supported Enterprises’ Results.

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

Empirical Findings.

21: A Survey of Accountants’ 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.