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March 18, 2026The Accounting Review

A Flow-of-Resources Statement for Business Enterprises.

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Authors

SYS. C. YuCollege of Accounting

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Implication

This article presents a novel flow-of-resources statement format, indicating its importance for analyzing financial dynamics in businesses.

Key Points

  • The article aims to propose a new format for flow-of-resources statements to better analyze economic resource flows in businesses.
  • Critically reviewed existing literature on funds statements in the U.S. and Europe.
  • Identified deficiencies in conventional financial reporting methods.
  • Developed a new format for depicting financial and nonfinancial flows.
  • Highlight the inadequacies of the traditional balance sheet and income statement.
  • Emphasize the necessity for two types of flow statements to capture resource dynamics.
  • Suggest that the flow-of-resources statement is fundamental rather than supplementary.

Cite This Study

S. C. Yu (1969) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3bc9https://doi.org/10.2308/tar-4489150
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A FLOW OF FUNDS APPROACH TO ACCOUNTING THEORY.1964
  2. 2MONEY FLOW AND THE FIRM.1959
  3. 3A NEW FORM OF FUNDS STATEMENT.1940
  4. 4A Study on Technical Analysis of Fund flow Statement Analysis Unsing R.S Index with Rerefnce to Hero Moters Crop Ltd2024
  5. 5THE ALL-INCLUSIVE STATEMENT OF FUNDS.1964