IFRS 18引入“基本财务报表”(primary financial statements)的概念,包括: 财务业绩表(the statement of financial performance)(即,现行使用的“损益及其他综合收益表”) 财务状况表(the statement of financial position) 权益变动表(the statement of changes in equity) ...
Non-cash transactions Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a statement of cash flows. Such transactions shall be disclosed elsewhere in the financial statements in a ...
IFRS 18引入“基本财务报表”(primary financial statements)的概念,包括: 财务业绩表(the statement of financial performance)(即,现行使用的“损益及其他综合收益表”) 财务状况表(the statement of financial position) 权益变动表(the statement of changes in equity) 现金流量表(the statement of cash flows) ...
对于现金流量表而言,我国企业会计准则的《CAS 31-现金流量表》与《IAS 7-Statement of Cash Flows》的主要差异在于经营活动现金流量的列示方法。CAS 31.8明确规定企业需要使用直接法列报经营活动产生的现金流量,并在CAS 31.16中规定要求在附注里披露按照间接法编制的经营活动现金流量信息。而IAS 7.18的表述则是公司应该...
国际会计准则第7号“现金流量表”(IAS 7Statement of Cash Flows)亦将会作出相应修订,以提高可比性。修订内容包括: 新增强制性披露小计项目和经营损益,这将会成为间接汇报经营活动现金流量的起点;以及 抵销对利息和股息现金流量进行分类的会计政策选项。主体将须按照新要求对其利息和股息现金流量进行分类。参见表2。
Statement of changes in equity:Also known as a statement of retained earnings, this documents the company's change in earnings or profit for the given financial period. Statement of cash flows: This report summarizes the company's financial transactions in the given period, separating cash flow ...
国际会计准则第7号“现金流量表”(IAS 7 Statement of Cash Flows)将会作出相应修订,以提高可比性。修订内容包括: 新增强制性披露小计项目和经营损益,这将会成为间接汇报经营活动现金流量的起点;以及抵销对利息和股息现金流量进行分类的会计政策选项。主...
国际会计准则第7号“现金流量表”(IAS 7 Statement of Cash Flows)将会作出相应修订,以提高可比性。修订内容包括: 新增强制性披露小计项目和经营损益,这将会成为间接汇报经营活动现金流量的起点;以及抵销对利息和股息现金流量进行分类的会计政策选项。主体将须按照新要求对其利息和股息现金流量进行分类。参见表2。
题目 Under IFRS, interest received during a period is reported on the statement of cash flows in: a. Operating or financing cash flow. b. Operating cash flow only. c. Investing cash flow only. d. Operating or investing cash flow. 相关知识点: 试题来源: 解析 D 略 反馈 收藏 ...
Being one of the older standards in the current suite of IFRSs, IAS 7 is shorter and more summarised than new and revised standards which have been issued more recently by the IASB. It has also been subject to few changes since it was issued.2. DEFINITION OF CASH AND CASH EQUIVALENTSIAS...