Proposed statement of position : Reporting funds flows, liquidity, and financial flexibility for banks ;Reporting funds flows, liquidity, and financial flexibility for banks; Exposure draft (American Institute of Certified Public Accountants), 1985, Oct. 1

The proposed statement recommends certain changes in the traditional format and presentation in statements of changes in financial position for banks in order to provide more meaningful guidance to accountants and bankers on this subject. The proposed statement of changes in financial position emphasizes financial resources invested in earnings assets. Related banking activities are presented together as financial resources provided by (1) operations, (2) deposits and other financing activities, and (3) nonearning investments of financial resources. The proposed statement of changes in financial position is based on changes in year-end balance sheet amounts rather than average balances. In addition to specific recommendations concerning form and content of banks\u27 statements of changes in financial position, the proposed statement of position suggests additional types of explanatory disclosure that would not be embodied in the basic financial statements, but would help the reader better understand the interest rate sensitivity and funds management of banks.https://egrove.olemiss.edu/aicpa_sop/1481/thumbnail.jp