Cash flow statement : the direct vs indirect controversy
133 p.
Saved in:
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2014
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/57691 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Nanyang Technological University |
| id |
sg-ntu-dr.10356-57691 |
|---|---|
| record_format |
dspace |
| spelling |
sg-ntu-dr.10356-576912023-05-19T03:30:04Z Cash flow statement : the direct vs indirect controversy Ang, Tiong Ling Tan, Mui Li Tay, Swee Wah Khoo Teng Aun Nanyang Business School DRNTU::Business::Accounting::Cash flow 133 p. SAS 7 (Revised), titled 'Cash Flow Statement", was introduced in Singapore in August 1994. This is in line with the trend in the US and other countries where cash flow statement has been adopted in favour of funds statement. Before the promulgation of cash flow statement in these countries, there was a heated debate on the choice of method (direct vs. indirect) to be used to prepare cash flow statement. Subsequently, many countries recommended the direct method in their standards. Despite the recommendation, most of the preparers adopted the indirect method in practice. In light of this controversial situation, our project seeks to find out the attitudes towards the cash flow reporting format from the perspectives of both the preparers and users of cash flow statement in Singapore. ACCOUNTANCY 2014-04-07T10:55:22Z 2014-04-07T10:55:22Z 1997 1997 Final Year Project (FYP) http://hdl.handle.net/10356/57691 Nanyang Technological University application/pdf |
| institution |
Nanyang Technological University |
| building |
NTU Library |
| continent |
Asia |
| country |
Singapore Singapore |
| content_provider |
NTU Library |
| collection |
DR-NTU |
| topic |
DRNTU::Business::Accounting::Cash flow |
| spellingShingle |
DRNTU::Business::Accounting::Cash flow Ang, Tiong Ling Tan, Mui Li Tay, Swee Wah Cash flow statement : the direct vs indirect controversy |
| description |
133 p. |
| author2 |
Khoo Teng Aun |
| author_facet |
Khoo Teng Aun Ang, Tiong Ling Tan, Mui Li Tay, Swee Wah |
| format |
Final Year Project |
| author |
Ang, Tiong Ling Tan, Mui Li Tay, Swee Wah |
| author_sort |
Ang, Tiong Ling |
| title |
Cash flow statement : the direct vs indirect controversy |
| title_short |
Cash flow statement : the direct vs indirect controversy |
| title_full |
Cash flow statement : the direct vs indirect controversy |
| title_fullStr |
Cash flow statement : the direct vs indirect controversy |
| title_full_unstemmed |
Cash flow statement : the direct vs indirect controversy |
| title_sort |
cash flow statement : the direct vs indirect controversy |
| publishDate |
2014 |
| url |
http://hdl.handle.net/10356/57691 |
| _version_ |
1770566345325281280 |