Steyn, B.W.; Hamman, W.D. - In: Meditari Accountancy Research 11 (2003) 1, pp. 181-198
In this article, modifications are suggested for the current format of the cash flow statement, which is prescribed by AC 118, in order to address ambiguities and improve comparability. This redefinition of activities, together with the alteration of the layout, leads to a better explanation of...