The "Cash" in Cash Flow Statements: A Multi-Country Comparison.
讨论了各国现金流量表报告标准中的不足，分析了现金定义的差异以及部分公司的现金报告实践。
Abstract Discusses the inadequacies of standards on the reporting of cash flow information in various countries. Objectives and focus of cash flow statements; Variations on the definition of cash; Analysis of cash flow reporting practices of selected companies.