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Download full textDavis, Jefferson T. – Journal of Learning in Higher Education, 2015
U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…
Descriptors: Systems Development, Accounting, Spreadsheets, Case Method (Teaching Technique)
