Article2001

Using Cash Flow Information and Present Value in Accounting Measurements

61 citations0/0 files storedJournal of Corporate Accounting & Finance

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

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Abstract Making interest computation in financial reporting often involves estimating future cash flows. But a recent FASB Concept Statement could have far‐reaching implications. © 2001 John Wiley & Sons, Inc.

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