Cash flow accounting : (Record no. 136909)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02875fam a2200373 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1402425 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | BD-DhUL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20161218132504.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 930309s1994 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 93018904 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0415086779 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)27811189 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)ocm27811189 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (NNC)1402425 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | BD-DhUL |
| Modifying agency | NNC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.C28 |
| Item number | D66 1993 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.72 |
| Edition number | 20 |
| Item number | DOC |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Donleavy, G. D. |
| Fuller form of name | (G. Douglas) |
| 245 10 - TITLE STATEMENT | |
| Title | Cash flow accounting : |
| Remainder of title | international uses and abuses / |
| Statement of responsibility, etc. | Gabriel D. Donleavy. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | London : |
| -- | New York : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | c1994. |
| 263 ## - PROJECTED PUBLICATION DATE | |
| Projected publication date | 9311 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | vii, 314 p. ; |
| Dimensions | 23 cm. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Series on international accounting and finance |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references (p. [255]-294) and index. |
| 505 2# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The history and usefulness of accounting -- 2. Information content of company accounts to investors -- 3. Information content of company accounts to lenders -- 4. Evolution of the funds and cash flow statements -- 5. Global reach of the funds statement -- 6. Cash flow statements -- 7. Funds statements cases -- 8. Cash flow extremism -- 9. Information load and accounting statements -- 10. Conclusion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cash Flow Accounting explores for the first time the usefulness of the funds flow statement and its replacement by the cash flow statement. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | The book begins with an analysis of accounting history and of the role of accountants in advising investors and creditors. It then goes on to review both the funds flow statement and the cash flow statement in terms of their history, geographical spread, usefulness to investors and lenders and their incremental information content in a global context. The discussion explores whether the new cash flow statement satisfies the aspirations of the old funds statement better than the original statement did. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | Readers are invited to examine actual funds and cash flow statements. Cash flow accounting fundamentalism is also critically examined along with the contribution of information overload theories in helping us understand the size of the gap between the actual and potential usefulness of accounting statements. The book concludes with suggestions as to how future studies of accounting usefulness could contribute to enhancing the role of accounting as the 'language of business'. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | Firmly set in a modern, global context, this volume will be invaluable for advanced students of financial accounting, accounting theory, and international accounting. Practising accountants will also find the analysis of real-world accounting useful and thought provoking. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Cash flow |
| General subdivision | Accounting. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Routledge series on international accounting and finance. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Price effective from | Date last seen | Permanent Location | Not for loan | Date acquired | Source of classification or shelving scheme | Koha item type | Collection code | Barcode | Shelving location | Lost status | Damaged status | Withdrawn status | Current Location | Full call number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2016-12-18 | 2016-12-18 | Dhaka University Library | 1995-09-30 | Books | Non Fiction | 356655 | General Stacks | Dhaka University Library | 657.72 DOC |