Detail Future Cash Flow Measurements   Oleh:  Luecke, Randall W. ; Meeting, David T. ; Garceau, Linda Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 4 (Oct. 2001), page 57-68. Topik: CASH FLOW; cash flow; measurements Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Accountants use present value and cash flow information as a surrogate for fair value whenever an entity pays or receives a future stream of cash. Because this happens frequently in business, CPA s need guidance on using future cash flow as the basis for accounting measurements at initial recognition when making fresh - start measurements (see box below) and with the interest method of amortization. To provide them with this guidance, FASB issued Concepts Statement no. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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