Azza.lazhar@yahoo.fr Azza.lazhar@yahoo.fr : 1985 1987 1988 1991 1996 95 1987 1 1
where-got and where gone statement AICPA 1961 flow analysis & funds flow statement
cash 2 3 1963 osources and application of funds
Statement 3 SEC 1970 17 1971 19 4 1 Statement of
Changes in Financial Position 2 3 (1) 2008 2 261
(2)Mosich A,N &larsen E ,j., Intermediate Accouting , McGraw hill book Company ,1983,p:34. (3) AICPA,APB opinon N˚3,the Statement of sources and application of funds,1963,p:16.
4 1987 FASB SFAS N95 1 7 IAS N˚ 1993 1977 2 2 1
(1)FASB, SFAS , N˚ 95, Statement of Cashflows,FASB,1987,p:34.
) 6 ( 1999 1 117
2 3 4 5 6 7
3
1
2
3
4 AICPA 1) ( 1995 2 1232 2) ( 2006 3 2006 156 - 1 1 2 1) ( 268 269
3 4 5 6 1 1 2 1 182 183
3 –
1 2006 2 2006 3 1995 2 4 2006 5 2008 2 6 1999 1
6- AICPA ،APB opinion N˚3 ،the Statement of sources and application of funds ، 1963.
7- AICPA ،APB opinion N˚19 ،Reporting Changes in Financial Position ،1981
8- FASB ، SFAS ، N˚ 95 ، Statement of Cashflows ،FASB ،1987.
9- Mosich A ،N &larsen E ،j. ، Intermediate Accounting ، McGraw hill book Company ،1983.