题目 Under IFRS, interest paid during a period is reported on the statement of cash flows in: a. Operating cash flow only. b. Operating or investing cash flow. c. Financing cash flow only. d. Operating or financing cash flow. 相关知识点: 试题来源: 解析 D 略 反馈 收藏 ...
Consolidated Statement of Cash Flows - Dividend paid to non-controlling interest 24:14 ACCA P2 IAS 19 - Curtailment and Asset ceiling 10:31 ACCA P2 IAS 34 Interim Financial Reporting 09:02 ACCA P2 IASB Conceptual Framework - Elements of financial statements 23:10 ACCA P2 IASB Conceptual...
Under IFRS, interest paid may be reported in either operating cash flow or in financing cash flow. Under U.S. GAAP, interest paid must be reported only in operating cash flow because interest expense is reported on the income statement. Choice "a" is incorrect. Under U.S. GAAP, not ...
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...
International Financial Reporting Standards (IFRS) allow managers flexibility in classifying interest paid, interest received, and dividends received within operating, investing, or financing activities within the statement of cash flows. In contrast, U.S. Generally Accepted Accounting Principles (GAAP) ...
(IFRS 15) 18:15 ACCA P2 Small and medium sized entities 08:54 ACCA P2 Vertical group structure Example 1 29:31 Consolidated Statement of Cash Flows - Dividend paid to non-controlling interest 24:14 ACCA P2 IAS 19 - Curtailment and Asset ceiling 10:31 ACCA P2 IAS 34 Interim Financial ...
Correct because IFRS allow more flexibility in the reporting of such items as interest paid. IFRS allow companies to classify interest expense as either an operating activity or a financing activity. Analyzing Statements of Cash Flows I •添加...
For example, IAS 7, 'Statement of cash flows', is amended to: a. specify 'operating profit or loss' as the starting point for reconciling cash flows from operating activities; and b. remove the existing options for the presentation of interest and dividends paid and received. 33 PwC | ...
encouraged Direct is Disclosures Previous Years Statements If not presented on the cash Tax cash flows must be flow statement, both interest separately disclosed in the and taxes paid must be cash flow statement disclosed in footnotes Three years of cash flow Two years of cash flow statements ...
Interest Paid CFO or CFF CFO Dividend and Interest CFO or CFI CFO Tax paid 营业相关的CFO,其它的CFI或CFF CFO Net income与现金流表 不要求 要求协调一致 (通过一定的调节) 现金流表中 Interest and tax expense 在现金流表中分开表述 在现金流表中分开表述或者在foodnote中指出 Capitalized interest中短期...