A Survey of Accountants' Opinions on Cash Flow Reporting |
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| Authors: | T A LEE |
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| Institution: | T.A. Lee;is Professor of Accountancy and Finance, University of Edinburgh. |
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| Abstract: | The results of a survey of members of the Institute of Chartered Accountants of Scotland is reported. The survey gives evidence of the views of professionally qualified accountants concerning their support for, and the feasibility of reporting on, a cash flow basis. Considerable support was discerned for preparing company annual financial reports on a cash flow basis. |
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| Keywords: | Accounting theory Financial Statements Cash flow statements |
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