Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement
In Iranian Accounting Standard, cash flows statement includes five elements. This is justifiable considering all discussions that exist in International Accounting Standard No.7 (IAS 7). This new representation method has raised many debates on its usefulness. In this study, cash flows from operati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2017-07-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | http://mail.econjournals.com/index.php/ijefi/article/view/4486 |