今天的笔记是关于 IAS 7 statement of cash flow的,点击大图可以看得更清楚噢~因为只有两页就不单独发文件了,等我再整理一些准则之后一起放在公众号后台给你们吧~
4.6 Allowance for receivables 36:13 7 8 Revenue recognition你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重 08:40 8 7 Interpretation position 08:38 8.1 Statement of cash flow introduction 12:00 8.2 Statement of cash flow proforma 26...
IAS1,presentation for financial statements IAS2, Inventory IAS7, Cashflow Statements IAS8, Accounting policies, changes in accounting estimates and error IAS10,events after balance sheet date IaS11,Construction contracts IAS14,Segmetal Reporting IaS16,Properties, plants and equipments IAS17,Lease iAS...
direct method(show each major class of gross receipt and payment):cash receipt from customer : 1000 cash paid from supplier: 2000 cash paid to employee: 1000 entity should select and use its accounting policy consistently for similar transaction change only allowed: 1. required by std...
Many jurisdictions have obliged the disclosure of a Cash Flow Statement as a separate quantitative report of the financial statements (Akbar et al. 2011). In the USA in 1973, the Financial Accounting Standards Board (FASB) specified rules that made it mandatory under Generally Accepted Accounting ...
Accrual basis An enterprise should prepare its financial statements, except for cash flow information, under the accrual basis of accounting.,Under the accrual basis of accounting, transactions and events are recognized when they occur (and not as c 20、ash or its equivalent is received or paid)...
Exactly the process of eliminating non-cash transactions and showing pure cash movements may give you headaches because the numbers sometimes do not balance. But before I’ll show you perfectly clean starting point for your cash flow preparations, let’s dive a bit deeper into the standard IAS ...
Exactly the process of eliminating non-cash transactions and showing pure cash movements may give you headaches because the numbers sometimes do not balance. But before I’ll show you perfectly clean starting point for your cash flow preparations, let’s dive a bit deeper into the standard IAS ...
IAS1,presentation for financial statements IAS2, Inventory IAS7, Cashflow Statements IAS8, Accounting policies, changes in accounting estimates and error IAS10,events after balance sheet date IaS11,Construction contracts IAS14,Segmetal Reporting ...
IAS 7: Cash Flow Statements IAS 7, Cash Flow Statements, became effective for financial statements covering periods beginning on or after 1 January 1994. Summary of IAS 7 . The cash flow statement is a required basic financial statement. . It explains changes in cash and cash equivalents durin...