FASB 95--a tool for identifying cash flow problems
Edwards, D.E.; Hauser, R.C.
Healthcare Financial Management Journal of the Healthcare Financial Management Association 43(6): 72; 74 76-77
1989
ISSN/ISBN: 0735-0732 PMID: 10293213 Document Number: 336150
Increasing expenditures and longer collection periods for receivables are symptoms of the cash flow problem that many not-for-profit healthcare organizations face. The FASB 95 provisions for a cash flow statement could help many of these organizations deal with their cash flow crises. The statement allows managers to evaluate their institution's financial performance, providing timely information that may make the difference in the struggle to maintain an adequate cash position.