The Preferable Presentation Method of Models of the Cash Flow Statement
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 2
Abstract
In most countries, the statement of cash flows contains three sections; though, it has five sections in Iran. Also, for the first time, we have presented four-way classification of the cash flow statement along with the respective reasoning. This article presents a cross-sectional pattern, viewpoints of different groups about the presentation methods of the cash flow statement have been considered. The result of the cross-sectional pattern shows that five-way classification of the cash flow statement is better than two models of three and four-way as well as four-way classification is better than three-way model.
Authors and Affiliations
Yadollah Tariverdi (PH. D)| email: tariverdi2012ir@yahoo.com, Maryam Rostami
Keywords
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