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Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder
Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder
Michael S Wilkins
Recent accounting research (Bahnson, P., Miller, P., & Budge, B. (1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accounting Horizons, 10, 1–15 has shown that firms implementing the indirect method for reporting cash flows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (1) to provide financial accounting educators with a list of companies for which articulation does exist, (2) to describe the process by which educators can update the list in the future, or modify it to suit their own preferences, and (3) to present an …