Cash flow statements: An international comparison of regulatory positions

R. S. Olusegun Wallace · Mohammed S.I. Choudhury · Maurice W. Pendlebury

50 citations0/0 files storedThe International Journal of Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Our paper compares the standard documents on cash flow statements (CFSs) from five nations and the IASC. We report on substantial differences among the standard setting bodies from the five nations and the IASC on the one hand and their constituents on the other. There are variations in regulatory postures on almost every aspect of the cash flow statement (CFS). We identify different ways of categorizing cash flows, alternative formats for presenting cash flows from operating activities among others but do not make personal choices because we do not seek to play the role of standard setters. We conclude that the quest for international harmonization of reporting practices cannot be easy.

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References

1964A Behavioral Theory of the Firm 1959Models of Man.1990Accounting: An International Perspective 1998Accounting: An international perspective 1980Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy 1984Institutional legitimacy and the FASB 1995An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities

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