Smith, G. Robert; Freeman, Robert J.; Bryan, Barry J. - In: Journal of Public Budgeting, Accounting & Financial … 9 (1997) 2, pp. 224-250
This paper reports results of a survey that examines user perceptions of alternate formats of the Statement of Cash Flows (SCF) mandated by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). The formats were compared using seven reporting...
