Cash Reporting

Date
1992-02-14
Authors
Harl, Neil
Harl, Neil
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Altmetrics
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Harl, Neil
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Iowa State University Digital Repository
Abstract

The enactment of tighter reporting rules in 1990, the issuance of amended regulations, and the issuance of temporary regulations have modified the cash reporting requirements sufficiently to affect far more firms than was the case previously. The most significant expansion in scope of the requirement — the change in definition of "cash" — applies to amounts received on or after February 3, 1992.

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