Inside Stories #1: Distinguishing Between Internal Cash Flows and Internal Resource Flows
Accounting and Financial Reporting
Inside Stories #1: Distinguishing Between Internal Cash Flows and Internal Resource Flows
DownloadMany governments incorrectly recognize inflows and outflows in the fund from or to which the initial cash flow occurs, rather than treating it as simply the cash conduit, effectively ”grossing-up” the reported resource flows in that fund.
Publication Date: October 2023
Author: Michele Mark Levine
