Summary This chapter discusses the IAS 7 statement of cash flows. A statement of cash flows is a mandatory part of the financial statements. Cash flows are inflows and outflows of cash and cash equivalents. Cash comprises demand deposits and cash on hand. Cash equivalents are short term, ...
30、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.,IAS 7 Statement of cash-flows,Cash flows must be analysed between operating, inve...
ThesameobjectiveisalsoappliedinFRS1.Whenpreparingastatementofcashflows,youwilloftencomeacrosstheterm‘cashandcashequivalents’.Cashandcashequivalentsareclassedas:
IAS 7 Statement of cashflows 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 ...
(h) trade and other receivables; (i) cash and cash equivalents; (j) trade and other payables; (k) provisions; (l) financial liabilities (excluding amounts shown under (j) and (k)); (m) liabilities and assets for current tax, as defined in IAS 12; ...
cashflows The objective of IAS 7 is to require the pr 31、esentation 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 ...
common to all of these user groups is their interest in the ability of an enterprise to generate cash and cash equivalents and of the timing and certainty of those future cash flows. f.10 the framework notes that financial statements cannot 47、provide all the information that users may ...
Changes in Financial Position Users of financial statements seek information about the investing, financing and operating activities that an enterprise has undertaken during the reporting period. This information helps in assessing how well the enterprise is able to generate cash and cash equivalents and...
The statement of cash flows shows you the movements in cash and cash equivalents. Cashcomprises cash on hand (e.g. petty cash) and demand deposits (e.g. bank accounts). Cash equivalentsare short-term, highly liquid investments that are readily convertible to known amounts of cash and which...
The statement of cash flows shows you the movements in cash and cash equivalents. Cashcomprises cash on hand (e.g. petty cash) and demand deposits (e.g. bank accounts). Cash equivalentsare short-term, highly liquid investments that are readily convertible to known amounts of cash and which...