Expected Cash Flows
- Topics:
- Audits,
- Financial Statements
- Tags:
- Asset Management,
- Operational Planning,
- Financial Accounting Foundation,
- Financial Accounting,
- Finance,
- Corporate Law,
- Corporate Governance,
- Business Operations,
- Board,
- Section
- Source:
- Financial Accounting Foundation
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Overview: FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Since then, the Board has incorporated the ideas from Concepts Statement 7 in Exposure Drafts on impairment of long-lived assets and asset removal obligations. This article has two sections. The first expands on why the Board turned to the expected-cash-flow approach for complex present value measurements. The second describes how the Board envisions application of the expected-cash-flow approach in common measurement situations. The two sections are largely independent of one another, and the reader who is more interested in the application of expected cash flows may want to turn directly to the second section.
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Format: PDF | Date: May 2001 | Pages: 6
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