Articulation Problems Between the Balance Sheet and Funds Statement.
通过小样本研究，描述了比较资产负债表与资金表中某些项目变动不一致的两种差异，讨论了四种可能原因，并建议改进披露政策以解决报告缺陷。
Abstract ABSTRACT: This Small Sample Study describes and Illustrates two types of discrepancies that can occur between the change In certain balance sheet amounts as derived from comparative balance sheets and the change that is reported in the funds statement. Four possible causes for such discrepancies are discussed and disclosure policies that would help to overcome some possibly serious reporting deficiencies am suggested.