資金計算書の目的と資金概念
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概要
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The income statement and balance sheet report the results from the operations of the business over a given period and the financial status of the business at a particular point in time. On the other hand, the funds statement provides useful information that the income statement and balance sheet either do not provide or provide only indirectly about solvency and changes in financial position during the period. Despite more than a half century of development, no apparent consensus exists regarding the objectives and funds concepts. The lack of clear objectives has adversely affected the form and content of the funds statement. The purpose of this study is to examine the objectives of funds statement and funds concepts.
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