Towards a theory and practice of cash flow accounting


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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a `recycled' accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee's work and provides the reader not only with a relevant selection of his writings on the subject since ...

Towards a Theory and Practice of Cash Flow Accounting 2015, Routledge, London

ISBN-13: 9781138985834