Article1988

Statement of Financial Accounting Standards No. 95, Statement of Cash Flows

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Abstract

The importance of cash flow statement information has been increasingly recognized, but the diversity of formats and lack of clear objectives for the statement of changes in financial position have kept the statement from serving as a valuable source of information for creditors and investors. FASB Statement No. 95, Statement of Cash Flows, was issued to address these problems. The recommendations, which will become effective July 15, 1988, set specific guidelines for reporting cash flows. The newly required statement of cash flows will establish a common basis for evaluating the reporting entity's results for the period and offer objective and comparable results on which to judge the viability of the reporting entity.

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