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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