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Funds Statements

In: International Financial Reporting

Author

Listed:
  • S. J. Gray

    (University of Glasgow)

  • L. G. Campbell

    (Deloitte Haskins Sells)

  • J. C. Shaw

    (Deloitte Haskins Sells)

Abstract

The funds statement may also be described as a statement of source and application of funds or a statement of changes in financial position. A funds statement presents information which may not be readily accessible from elsewhere in the financial statements, and also provides details on the various sources a company has used to obtain its finance and how such financial resources have been expended. Funds statements are intended to supplement and other information contained in financial statements, and provide a different perspective by focussing on flows of funds.

Suggested Citation

  • S. J. Gray & L. G. Campbell & J. C. Shaw, 1984. "Funds Statements," Palgrave Macmillan Books, in: S. J. Gray & L. G. Campbell & J. C. Shaw (ed.), International Financial Reporting, chapter 0, pages 187-221, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07442-6_6
    DOI: 10.1007/978-1-349-07442-6_6
    as

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