Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

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Accounting Information
Accrual Basis
Cash
Cash Flow
Cash Flow Data
Cash Flow Reporting
Cash Flow Statement
Category=KC
Category=KFCF
Category=KJC
CFA
data
DCF
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eq_business-finance-law
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external
External Reporting Purposes
Fa Fa
Fa Fa Fa
flows
Forecast Cash Flows
information
Job Function
past
Past Cash Flow
private
Private Shareholders
purposes
reporting
RLE
statement
transactions
Transactions Flow

Product details

  • ISBN 9780415719827
  • Weight: 793g
  • Dimensions: 174 x 246mm
  • Publication Date: 01 Nov 2013
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

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