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Articles & Reports
Understanding the Issues—Expected Cash Flows
The FASB recognizes its responsibility of keeping
its constituents well-informed and believes this is particularly
important when new ideas have been introduced. With the May 2001
issue of Status Report, we are pleased to launch a new
feature, Understanding the Issues, that is intended to
illuminate and simplify important subjects on which the FASB has
published material.
To kick off the initial series of Understanding
the Issues, we have focused on enhancing the constituent's
understanding of measurement issues relating to Concepts Statement
7. This is the first in a series of four related articles on
Concepts Statement 7. As a starting point, the authors of this
article have focused on expected cash flows of an enterprise.
We welcome your feedback on this article.
Expected Cash Flows
May 2001–Volume 1, Series 1
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