Statement of cash flows preparation, presentation, and use
Disposed to numerous challenges and shortcomings, a cash flow statement is one of the most important financial statements for business. This book introduces the accountant to, and helps to boil down, the intricacies of the overall cash flow statement and its three major sections. Readers will review...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Durham, North Carolina :
Associations of International Certified Professional Accountants, Inc
2017.
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| Edición: | 1st edition |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630245006719 |
Tabla de Contenidos:
- Intro
- Title page
- Copyright
- Chapter 1 Statement of Cash Flows Summary of Presentation Requirements
- What Is a Statement of Cash Flows?
- Fundamentals of Cash Flow Presentation
- Cash Flow Reporting Guidance
- Classification
- Preparing a Statement of Cash Flows
- Illustration of Direct and Indirect Methods
- Comprehensive Exercise
- Appendix A Supplemental Problems
- Chapter 2 Cash Equivalents and Gross Versus Net Presentation: Issues and Examples
- Presentation Fundamentals
- Cash Equivalents
- Gross Versus Net Cash Flow Reporting
- Comprehensive Exercises
- Appendix A Supplemental Problems
- Chapter 3 Presentation Issues: Investing, Financing, and Noncash Activities
- Issues Related to Classification
- Installment Sales and Purchases
- Addressing Diversity in Classification Decisions
- Reporting Noncash Transactions
- Issues Related to Noncash Transactions
- Comprehensive Exercises
- Appendix A Supplemental Problems
- Chapter 4 Operating Section Presentation Direct or Indirect?
- Operating Section Presentation
- Current Reporting Requirements
- Advantages of Alternative Presentations
- Direct Method Costs
- The Indirect Direct Approach
- What Is Next?
- Illustrative Indirect and Direct Method Statements
- Comprehensive Exercises
- Appendix A Supplemental Problem
- Chapter 5 Operating Section Reporting Issues
- Lack of Line Item Reconciliation
- Using or Misusing the Cash From Operations Total
- Operations: Miscellaneous Classification Items
- Business Combinations and Segment Dispositions
- Comprehensive Illustration
- Summary of Current Statement of Cash Flows Requirements
- Comprehensive Exercises
- Appendix A Supplemental Problems
- Chapter 6 Ongoing Developments in the Statement of Cash Flows Reporting
- IAS 7: Statement of Cash Flows.
- Proposals for Revisions to Financial Statement Preparation for Not-for-Profit Entities
- Proposals for Revisions to Financial Statement Preparation for Business Entities
- Statement Classification
- Modified Classifications on the Statement of Cash Flows
- Statement of Cash Flows: Other Tentative Decisions
- Analysis of Changes in Assets and Liabilities
- Glossary
- Solutions
- Chapter 1
- Chapter 2
- Chapter 3
- Chapter 4
- Chapter 5
- Chapter 6
- EULA.
