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Analyses Based on the Notes to Cash Flow Statement

  • Wenyan Fan
Part of the Communications in Computer and Information Science book series (CCIS, volume 208)

Abstract

The related information disclosing from the schedule of the cash flow statement is not less than that in the cash flow statement. Digging into the notes of the cash flow statement and analyzing the articulation among others statements, we can obtain more useful information so that we have made the right judgment of the financial statement of enterprises especially those list companies. In that case, information users are not misled.

Keywords

Cash Flow Statement Notes Adjustment 

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References

  1. 1.
    Yin, C.: Research of Accounting Assets Impairment Popular Business (Investment Edition), vol. (6) (2009) Google Scholar
  2. 2.
    Middle-level Accounting Practice China Financial and Economic Publishing House (December 2008); Edited by Finance Ministry Accounting Qualification Assessment Centre Google Scholar
  3. 3.
    Accounting Standards Interpretation Edited by Finance Ministry Accounting Division (April 2007)Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2011

Authors and Affiliations

  • Wenyan Fan
    • 1
  1. 1.School of BusinessJianghan UniversityWuhanChina

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