Why did they take that position?

In a group of one or two other students, go to the library and locate Statement of Financial Accounting Standards No. 95, “Statement of Cash Flows”, published by the Financial Accounting Standards Board. Write a report to your instructor covering the following points: Describe the controversy over how to treat interest and dividends received.  What is the Board”s position on reporting cash flow per share? Why did they take that position? What is the Board”s position on noncash transactions? Why did they take that position?

 

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