Interest Payments in the Cash Flow Statement.

Hugo Nurnberg; James A. Largay

doi:10.2308/ah-1427823

December 1, 1998Accounting Horizons

Interest Payments in the Cash Flow Statement.

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Key Points

The aim is to discuss necessary amendments to SFAS No. 95 concerning interest payments in cash flow statements.
Analyzed historical context and evolution of SFAS No. 95
Examined implications of current treatment of interest payments on financial reporting
Provided overview of capitalized interest and its impact on cash flows
Highlighted ambiguities in current SFAS No. 95 regarding interest payments
Proposed clearer guidelines for the treatment of interest in cash flow statements
Encouraged consideration of capitalized interest in financial accounting standards

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Implication

Comments amend cash flow standards to clarify interest payments and capitalized interest.

Abstract

Comments on the need to amend the Statement of Financial Accounting Standards (SFAS) No. 95 with regards to interest payments in the cash flow statement. Discussion on interest payments; Overview of the evolution of SFAS No. 95; Information on capitalized interest.

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Nurnberg et al. (1998) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908283e7 https://doi.org/10.2308/ah-1427823

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Interest Payments in the Cash Flow Statement.

Key Points

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Implication

Abstract

Discussion

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Interest Payments in the Cash Flow Statement.

Key Points

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Implication

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Discussion

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