Using Cash Flow Information and Present Value in Accounting Measurements

✍ Scribed by Paul Munter

• Publisher: John Wiley and Sons
• Year: 2001
• Tongue: English
• Weight: 54 KB
• Volume: 12
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.1008

✦ Synopsis

Abstract

Making interest computation in financial reporting often involves estimating future cash flows. But a recent
FASB Concept Statement could have far‐reaching implications. © 2001 John Wiley & Sons,
Inc.