Cash flow reporting : do listed companies comply with AC 118

dc.contributor.author	Steyn, B. W.	en_ZA
dc.contributor.author	Hamman, W. D.	en_ZA
dc.date.accessioned	2013-01-23T13:46:42Z
dc.date.available	2013-01-23T13:46:42Z
dc.date.issued	2003
dc.description	CITATION: Steyn, B. W. & Hamman, W. D. 2003. Cash flow reporting : do listed companies comply with AC 118. Research Journal of the School of Accounting Sciences, 11(1).
dc.description.abstract	This article assesses the state of cash flow reporting by listed South African industrial companies in order to evaluate whether the users of financial statements can accept them as being reliable and use them as a tool to compare the operating performance of various companies. As the cash flow statement has been in use since 1989, it was envisaged that compliance would be high. However, it was found that there are several companies that deviate from some of the requirements of AC 118 regarding cash flow statements.
dc.description.version	Publisher's version
dc.format.extent	14 pages
dc.identifier.citation	Meditari: Accountancy Research
dc.identifier.issn	1022-2529 (print)
dc.identifier.uri	http://hdl.handle.net/10019.1/76875
dc.language.iso	en
dc.publisher	University of Pretoria
dc.rights.holder	Authors retain copyright
dc.subject.other	Cash flow	en_ZA
dc.subject.other	Corporations -- Finance	en_ZA
dc.title	Cash flow reporting : do listed companies comply with AC 118	en_ZA
dc.type	Article

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