Business, Management and Accounting
8 years ago

China's Cash Flow Reporting to Improve Comparability with Global Standards.

Shuili jingji
Comparison between China's and foreign statement of cash flows and improvement of China's statement of cash flow
Wu Yi

Paper Summary

The article compares China's statement of cash flow with those of other countries like the USA, UK, Japan, and IACS. The goal is to improve China's statement of cash flow to make it more comparable and useful for evaluating enterprises' cash capabilities. The key findings suggest that by aligning with international standards, China can enhance the design decision-making models and increase the comparability of reported operation achievements among different enterprises.

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