Now after four decades, there is no complete agreement on the classification of cash flow statement. In many countries cash flow statement in accordance with the IAS has a three categories pattern. In Iran it has a five categories pattern. In some other counties has a different (i.e. eight categories) pattern. The main difference between these alternatives is in separating the core (non-core) cash flows from operations, so that empirical researches have shown the importance of this separation.
Sari,M A . (2015). Information Calcification Patterns In Cash Flow Statement. Accounting and Auditing Studies, 4(15), 86-95. doi: 10.22034/iaas.2015.103453
MLA
Sari,M A . "Information Calcification Patterns In Cash Flow Statement", Accounting and Auditing Studies, 4, 15, 2015, 86-95. doi: 10.22034/iaas.2015.103453
HARVARD
Sari M A. (2015). 'Information Calcification Patterns In Cash Flow Statement', Accounting and Auditing Studies, 4(15), pp. 86-95. doi: 10.22034/iaas.2015.103453
CHICAGO
M A Sari, "Information Calcification Patterns In Cash Flow Statement," Accounting and Auditing Studies, 4 15 (2015): 86-95, doi: 10.22034/iaas.2015.103453
VANCOUVER
Sari M A. Information Calcification Patterns In Cash Flow Statement. Accounting and Auditing Studies. 2015;4(15):86-95 (In Persian). doi: 10.22034/iaas.2015.103453
