Cash flow vs funds flow statement / Rosni Julis

Julis, Rosni (1992) Cash flow vs funds flow statement / Rosni Julis. [Student Project] (Unpublished)
Abstract

The Statement of Source and Application of Fund is no longer valuable to the business entity. Due to that fact The Account Standard Committee had issued the ED 54 " Cash Flow Statement " on 26 July 1990. There are two methods recommended by the ED 54 which are the direct and indirect method.

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