Teaching The Statement Of Cash Flows And Free Cash Flow Estimation When Nonarticulation Is Present
Nonarticulation is more pronounced when teaching the cash flow statement using the direct method. This paper discusses the common sources of nonarticulation and present an illustration of how to identify nonarticulation.
n Frischmann, P.J., “Kitty” Pumphrey, L.D. and Santhanakrishnan, M. (2015), "Teaching the Statement of Cash Flows and Free Cash Flow Estimation When Nonarticulation is Present", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 17), Emerald Group Publishing Limited, pp. 145-165. https://doi.org/10.1108/S1085-462220150000017018 Download as .RIS