文章基本信息

标题：PENELITIAN TENTANG MANFAAT LAPORAN ARUS KAS
本地全文：下载
作者：Arief Suadi ; Arief Suadi
期刊名称：Journal of Indonesian Economy and Business
印刷版ISSN：2085-8272
电子版ISSN：2338-5847
出版年度：1998
卷号：13
期号：2
页码：91-97
语种：English
出版社：Universitas Gadjah Mada
摘要：ffective 1994, the Indonesian Institute of Accountants made it mandatory for companies in Indonesia to prepare cashflow statement instead of fund flow statement. The reasons stated by the Institute for the change are: (I) historical cash flow is important in predicting the amount, timing, and certainty of future cashflow, and (2) to check the accuracy of future cashflow estimate.