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美国1987年11月公布的财务会计准则公告95号替代了1971年7月会计原则委员会公布的会计原则意见书第19号,要求企业编制现金流量表取代财务状况变动表,并以它作为一个基本的财务报表。这里所指的企业主体仅排除:a.需要确定养老金方案列报;b.需要揭示其他一些职工福利方案;c.某些变现能力强的投资公司几类主体。日本商法没有明确要求企业编制现金流量表,仅在证券交易法中提出遵循该法的公司要编制现金流量表,并以此作为财务报表的补充信息。
US Financial Accounting Standards Announcement No. 95, released in November 1987, replaces Accounting Opinion No. 19 issued by the Accounting Principles Board in July 1971, requiring companies to prepare cash flow statements instead of the statement of financial position and use it as a basic Financial statements. The main body of the enterprise referred to herein only excludes: a. The need to determine the presentation of the pension plan; b. The need to reveal some other employee benefit plans; and c. Some types of entities with strong liquidity. Japanese commercial law does not explicitly require companies to prepare cash flow statements, only the securities transaction law proposed companies follow the law to prepare cash flow statement, and as a supplementary information to the financial statements.