FINANCIAL REPORTING STANDARD FRS 7 Statement of Cash Flows This version of FRS 7 does not include amendments that are effective for annual periods beginning after 1 January 2016. FRS 7 CONTENTS Paragraphs OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and cash equivalents ...
分别是： 1、FRS1[1996年修订]：现金流量表（Cash Flow） 2、FRS 2：子公司会计（Accounting for Su...
This relationship exists after controlling for a variety of factors, including method of payment in the acquisition and post-acquisition cash flow performance. By implication, post-acquisition abnormal returns appear to have been predictable based on publicly available information about the magnitude of ...
财务比率表(FRS)数据词典与计算方法
FRS 1 6 A complete set of financial statements IN11 The previous version of FRS 1 used the titles balance sheet and cash flow statement to describe two of the statements within a complete set of financial statements. FRS 1 uses statement of financial position and statement of cash flows for...
比率现金股利CashDividendCover现金股利保障倍数每股经营现金净流量/每股现金股利。保障倍数累计派现Dividend合计3现金流量分析(17)自由现金FreeCashFlow 见表注2。流量销售现金CashRateofSales销售现金比率经营现金流量净额/主营业务收入。比率总资产现OperationCashinto总资产现金回收率经营现金流量净额 /平均资产总额。金...
The recently issued UK Financial Reporting Standard 1 (FRS 1) requires the replacement of the Statement of Source and Application of Funds by a Cash Flow Statement. A significant issue, disregarded in the past and specifically addressed by the new standard, is the reporting of foreign cash flow...
Preparation of a cash-flow statement and related notes (Section 7) Supplier finance arrangements disclosures (Section 7) † # For lessees total cash outflow for leases in paragraph 20.80(f) and for lessors certain disclosures in paragraph 20.116 relating to finance and operating leases (Section...
cash flows to determine value-in-use, management should examine and take into account causes of differences between past cash flow projections and actual cash flows, and should ensure that, where appropriate, current assumptions should be consistent with actual past outcomes (FRS 36.IN7, FRS36.34...