Cash flow statements : a study on Singapore incorporated companies listed on the Singapore stock exchange
SAS 7, Statement of Changes in Financial Position, which became effective for financial statements covering periods beginning on or after 1 January 1979, requires a statement summarizing the resources made available to finance the activities of an enterprise and the uses to which such resources hav...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/58331 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | SAS 7, Statement of Changes in Financial Position, which became effective for financial statements covering periods beginning on or after 1 January 1979, requires a statement summarizing the resources made available to finance the activities of an enterprise and the uses to which such resources have been put. However, SAS 7 does not specify the form of presentation nor the concept of funds of such a statement, leaving the entity to adopt the form of presentation which it sees as the most suitable. |
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