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The value relevance of direct cash flows under International Financial Reporting Standards

By: Clacher, Iain.
Contributor(s): De Ricquebourg, Alan Duboisee | Hodgson, Allan.
Series: Abacus.Publisher: London Wiley-Blackwell 2013Edition: Vol 49(3) September 2013 p367-395.ISSN: 0001-3072.Subject(s): International Financial Reporting Standards (IFRS) | Cash flow | Value | ReportingSummary: This article explores whether there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. The authors find that direct cash flow statements remained relevant after the adoption of IFRS, which reinforces the proposition that direct cash flows play a reinforcing role that complements IFRS accounts.
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This article explores whether there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. The authors find that direct cash flow statements remained relevant after the adoption of IFRS, which reinforces the proposition that direct cash flows play a reinforcing role that complements IFRS accounts.

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