war22ech01intro accbusiness
Teks penuh
Garis besar
Dokumen terkait
The cash dividend paid is reported in the financing activities section. Step 3 -
GAAP and IFRS require that the statement of cash flows should have three major sections — operating, investing, and financing — along with changes in cash and cash equivalents.
The results showed that the net profit and cash flow of investment does not affect significantly on stock prices, while operating cash flow and financing cash flows
Do not include financing cash flows because the cost of finance is measured in the cost of capital/discount rate - finance costs are taken into account by the discounting
Generally, extraordinary items are investing or financing activities and the cash inflow or outflow resulting from such events should be reported in the investing or financing
Statement of cash flows for Tyro Bruce using the indirect method Cash flows from operating activities £000 £000 Net profit before tax 500 Adjustments for: Depreciation 102 Profit
COMPUTER SERVICES COMPANY Statement of Cash Flows—Indirect Method For the Year Ended December 31, 2010 Cash flows from operating activities Net income $145,000 Adjustments to
Statement of cash flows using the indirect method Cash flows from operating activities £000 £000 Net profit before tax 500 Adjustments for: Depreciation 102 Operating profit before
