ifrs cash and cash equivalents IFRS(国际财务报告准则)对于现金及现金等价物的定义可能因具体准则和版本而有所不同。一般来说,现金及现金等价物是指企业持有的现金、银行存款以及其他符合现金定义的金融资产。这些金融资产应该可以在较短时间内转化为现金,并且其到期日较短。 根据IFRS的规定,现金及现金等价物的列报...
A cash flow statement is a financial statement that shows precisely how cash and cash equivalents enter and exit a business over a specific reporting period. GAAP and IFRS handle cash flow statements differently, particularly in how they classify interest and dividends: GAAP: Interest paid and re...
DEFINITION OF CASH AND CASH EQUIVALENTSIAS 7.6 includes the following definitions: –––IAS 7.7 then notes that cash equivalents are held for the purpose of meeting short term cash commitments rather than for investment or other purposes. IAS 7.7 also notes that: Demand deposits are not defined...
Cash equivalents are short-term, highly liquid investments that are both: ? ? Readily convertible to known amounts of cash, and So near their maturity that they present insignificant risk of changes value in (e.g., due to changes in interest rates). Generally, only investments with original...
assets Current contract assets Current other financial assets Current other assets Current tax assets Current securities Cash and cash equivalents Total current assets Assets and disposal group of assets classified as held for sale Total assets (1) 2021 figures restated in accordance with 2022 ...
(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period 2012 1,228 1 (237) 522 198 (351) 449 (219) 2,053 318 (21) (241) 216 (76) (1,526) (260) 754 1,243 (141) 30 (176) 3,840 (3,270) 73 (201) 0 (328) 232 46 (3,237) 6,659 (...
15 Statement of Cash Flows - Definition of Cash and Cash Equivalents May include cash equivalents with maturities of three months or less from the date of acquisition and may include bank overdrafts. Similar to IFRS, except bank overdrafts are excluded. Movements in bank overdrafts should be ...
4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。 5. 装配图网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
17.2 Defining cash and cash equivalents 17.3 Classifying cash flow activities 17.4 Format of the statement of cash flows 17.5 Preparing a statement of cash flows 17.6 Other disclosures Summary Discussion questions References Exercises Academic perspective 18 Operating segments 18.1 Objectives of financial re...
34、owOperating or Financing cash flowDividends receivedOperating cash flowOperating or Investing cash flowDividends paidFinancing cash flowOperating or Financing cash flowBank overdraftsNot considered as cash or cash equivalents; classified as financingConsideredpartofcash equivalentTaxes paidOperating 35、Gene...