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This paper addresses the historical background to the development of FRS 1 including a brief discussion of cash as an alternative to funds flow. The objective ofFRS 1 is investigated together with a brief summary of the key contents of the standard as a prelude to a survey analysing the first Irish published accounts based on the new standard. The main part of the paper consists of a detailed survey on how Irish public companies, North and South, have interpreted the new statement. The problem areas of acquisitions, the use of the direct method for reporting operating cash flows and the definition of cash equivalents are also reviewed to see how Irish companies have coped with the change in the accounting rules. The paper concludes by recommending a number of possible changes that should be examined by the Accounting Standards Board (ASB) with a view to improving the utility of the statement.

FRS 1 Cash Flow Statements: A Survey of the Implementation of the Standard to Irish Published Accounts