现金流量表准则若干问题初探

Researching on Some Problems of Standard for Statement of Cash Flow

围绕修订后的现金流量表准则仍未根本解决的若干的问题,诸如报表编制基础、现金流量分类、报表编制方法等进行了详细的分析,并借鉴FASB的有关准则,对相关问题提出了相应的改进建议。

This article discusses the issues that remain tmsolved in the revised standard for statement of cash flow, such as foundations of statement preparation, the classifications of cash flow and the methods of statement preparation. Based on the above discussion and SFAS-95, the article also makes some suggestions about the improvement of standard for statement of cash flow.