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Title: Cash flow statements : a study on Singapore incorporated companies listed on the Singapore stock exchange
Authors: Hooi, Lai Fan
Lim, Fung Han
Shui, Florence Ziwen
Keywords: DRNTU::Business::Accounting
Issue Date: 1995
Abstract: 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.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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