The rules for the cash flow statement in the international financial reporting standard
Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task; instead it will quickly become obvious that the benefits...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
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2013
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| Sorozat: | Review of faculty of engineering : analecta technica Szegedinensia
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| Kulcsszavak: | Közgazdaságtudomány |
| Online Access: | http://acta.bibl.u-szeged.hu/30820 |
| Tartalmi kivonat: | Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task; instead it will quickly become obvious that the benefits of understanding the sources and uses of a company’s cash far outweigh the costs of undertaking some very straightforward analyses. The objective of IAS 7 is to require the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities. |
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| Terjedelem/Fizikai jellemzők: | 71-73 |
| ISSN: | 1788-6392 |