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Articulation Problems Between the Balance Sheet and Funds Statement.

Edgar Barrett; Mostafa M. Maksy1

1 Assistant Professor of Accounting, University of Illinois, Chicago. 1

The Accounting Review 1988

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.

DOI
10.2308/tar-4482647
Volume
63 (4)
Pages
683-699
Language
en
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