000			02875fam a2200373 a 4500
001			1402425
003			BD-DhUL
005			20161218132504.0
008			930309s1994 enk b 001 0 eng
010			_a 93018904
020			_a0415086779
035			_a(OCoLC)27811189
035			_a(OCoLC)ocm27811189
035			_a(NNC)1402425
040			_aDLC _cBD-DhUL _dNNC
050	0	0	_aHF5681.C28 _bD66 1993
082	0	0	_a657.72 _220 _bDOC
100	1		_aDonleavy, G. D. _q(G. Douglas)
245	1	0	_aCash flow accounting : _binternational uses and abuses / _cGabriel D. Donleavy.
260			_aLondon : _aNew York : _bRoutledge, _cc1994.
263			_a9311
300			_avii, 314 p. ; _c23 cm.
490	1		_aSeries on international accounting and finance
504			_aIncludes bibliographical references (p. [255]-294) and index.
505	2		_a1. The history and usefulness of accounting -- 2. Information content of company accounts to investors -- 3. Information content of company accounts to lenders -- 4. Evolution of the funds and cash flow statements -- 5. Global reach of the funds statement -- 6. Cash flow statements -- 7. Funds statements cases -- 8. Cash flow extremism -- 9. Information load and accounting statements -- 10. Conclusion.
520			_aCash Flow Accounting explores for the first time the usefulness of the funds flow statement and its replacement by the cash flow statement.
520	8		_aThe book begins with an analysis of accounting history and of the role of accountants in advising investors and creditors. It then goes on to review both the funds flow statement and the cash flow statement in terms of their history, geographical spread, usefulness to investors and lenders and their incremental information content in a global context. The discussion explores whether the new cash flow statement satisfies the aspirations of the old funds statement better than the original statement did.
520	8		_aReaders are invited to examine actual funds and cash flow statements. Cash flow accounting fundamentalism is also critically examined along with the contribution of information overload theories in helping us understand the size of the gap between the actual and potential usefulness of accounting statements. The book concludes with suggestions as to how future studies of accounting usefulness could contribute to enhancing the role of accounting as the 'language of business'.
520	8		_aFirmly set in a modern, global context, this volume will be invaluable for advanced students of financial accounting, accounting theory, and international accounting. Practising accountants will also find the analysis of real-world accounting useful and thought provoking.
650		0	_aCash flow _xAccounting.
830		0	_aRoutledge series on international accounting and finance.
900			_aAUTH
942			_2ddc _cBK
999			_c136909 _d136909