financial statements and cash flow

... 2-14 The Concept of Cash Flow • Cash flow is one of the most important pieces of information that a financial manager can derive from financial statements • The statement of cash flows does not provide ... look at how cash is generated from utilizing assets and how it is paid to those that finance the purchase of the assets 2-15 Cash Flow From Assets • Cash Flow From Assets (CFFA) = Cash Flow to Creditors ... Key Concepts and Skills • Know the difference between book value and market value • Know the difference between accounting income and cash flow • Know the difference between average and marginal...

Ngày tải lên: 06/03/2015, 15:20

... cash flows A simple model of earnings, operating cash flows and accruals In this section we develop a simple model of operating cash flows and the accounting process by which operating cash flow ... correlations in cash flow changes and accrual changes; cross-correlation between accrual and cash flow changes; and cross-serial correlation between accrual changes and cash flow changes have ... current earnings and current cash flows are separately used to forecast one­ period-ahead cash flows: earnings, (35) and cashflows 0'2(FE ) = (n - 0)20'2 + 2m0'2 + 020'2 1+1 (36) The cash flow- based...

Ngày tải lên: 18/02/2014, 01:20

... OF CASH AND CASH EQUIVALENTS WITH THE STATEMENT OF FINANCIAL POSITION BALANCE AT JANUARY Cash on hand and at banks Other cash equivalents 4,220 3,226 994 BALANCE AT DECEMBER 31 Cash on hand and ... collections and payments Effect of changes in consolidation methods Net (decrease) increase in cash and cash equivalents during the year CASH AND CASH EQUIVALENTS AT JANUARY CASH AND CASH EQUIVALENTS ... receive cash flows from the asset have been transferred to a third party and all the risks and rewards of the asset have been substantially transferred Cash and cash equivalents Cash and cash equivalents...

Ngày tải lên: 18/02/2014, 05:20

... Cash from operations Earnings vs Net cash flows Cash from operations vs Net cash flows Four-year Earnings vs Cash from operations Earnings vs Net cash flows Cash from operations vs Net cash flows ... relative to net cash flows and cash from operations to reflect firm performance Net cash flows will fluctuate with cash inflows and outflows associated with the firm’s investment and financing ... realized cash flows or earnings and stock returns in a given measurement interval First, realized cash flows (earnings) could suffer from matching problems because the cash inflows and cash outflows...

Ngày tải lên: 23/03/2014, 03:20

... (6,900) Net cash used by financing activities (9,655) (9,655) Increase in Cash and Cash Equivalents 130,546 113,740 Cash and Cash Equivalents - beginning of year 743,558 629,818 Cash and Cash Equivalents ... Net cash provided by operating activities 48,001 137,250 Cash Flows from Investing Activities: Purchase of property and equipment (13,855) Net cash used by investing activities (13,855) Cash Flows ... Auditors' Report 1-2 Financial Statements Statement of Financial Position Statement of Activities Statement of Functional Expenses Statement of Cash Flows Notes to Financial Statements 5-6 - 17...

Ngày tải lên: 18/06/2014, 20:20

... estimates e Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments and investments with a maturity of three months or less, and exclude donor restricted receipts and amounts ... make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of support, revenue and expenses during ... and Equipment: The cost and related accumulated depreciation of the property and equipment as of June 30, consisted of the following: 2010 Building and improvements Equipment and furniture Land...

Ngày tải lên: 18/06/2014, 20:20

... 7/1/09-6/30/10 7/1/09-6/30/10 7/1/09-6/30/10 5/1/09-6/30/10 184,968 383,538 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 107-G1077JAG-10 184,968 477,385 N/A N/A N/A N/A N/A N/A N/A Total ... www.adultpdf.com 21 Consultants and Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in ... Standards This report is intended solely for the information and use of the Board of Directors, the audit committee, management, and others within the Organization and is not intended to be and...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 19/06/2014, 15:20

Ngày tải lên: 19/06/2014, 15:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 2010 Please read it in conjunction with the financial statements and accompanying notes, which follow this section 2010 Financial Highlights • Cash and cash equivalents decreased $7,257,155 (or...

Ngày tải lên: 19/06/2014, 21:20

... The City of New York) Notes to Financial Statements (continued) Cash and Investments (continued) Restricted Cash and Investments- Stadium Projects Restricted cash and investments primarily represent ... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Deferred inflow of resources $ Deferred inflow of resources Deferred inflow of resources Deferred inflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of ... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources $ Fair Value at June...

Ngày tải lên: 19/06/2014, 21:20

... of the City of New York, and the related statements of revenues, expenses and changes in fund net assets and cash flows as of June 30, 2010 and for the year then ended, and have issued our report ... Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards The Board of ... Business Assistance Fund/UMEZ Staten Island North Shore Study – Land and Transportation NYC Media Scenario Series Harbor District Ferry Service Feasibility and Branding Initiative Environmental Consulting...

Ngày tải lên: 19/06/2014, 21:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 2010 Please read it in conjunction with the financial statements and accompanying notes, which follow this section 2010 Financial Highlights • Cash and cash equivalents decreased $7,257,155 (or...

Ngày tải lên: 19/06/2014, 21:20

... The City of New York) Notes to Financial Statements (continued) Cash and Investments (continued) Restricted Cash and Investments- Stadium Projects Restricted cash and investments primarily represent ... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Deferred inflow of resources $ Deferred inflow of resources Deferred inflow of resources Deferred inflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of ... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources Deferred outflow of resources $ Fair Value at June...

Ngày tải lên: 19/06/2014, 21:20

... competitorfinancial financial statements statements •• Most Mostfinancial financialstatement statementanalyses analysesisisaacombination combinationof oftime time series seriesanalysis analysisand andcross-sectional ... analysisof offinancial financial statements statementsover overaaperiod periodof oftime time •• Cross-sectional Cross-sectionalanalysis analysisisisthe theanalysis analysisof offinancial financial statements ... Commercial Bank Assets •• Cash Cashand andbalances balancesdue duefrom fromother otherdepository depositoryinstitutions institutions –– Consist Consistofofvault vaultcash, cash, currency currencyininthe...

Ngày tải lên: 18/10/2015, 08:00

... IAS7 Statement of cash flows Preparing a cash flow IAS Statement of cash flows Purpose • A statement of cash flows shows the effect of an entity’s commercial transactions on its cash balance • It ... readily understand cash flows, as opposed to income statements and statements of financial position, which are subject to manipulation by the use of different accounting policies • Cash flows are ... present value and hence a cash flow statement gives potential investors the chance to evaluate a business IAS Statement of cash flows Format • IAS Statement of cash flows splits cash flows into...

Ngày tải lên: 05/12/2016, 23:19

... (503,936) Net cash to acquire FA (711,950) Net cash provided by fin act 1,214,168 Net change in cash (1,718) Cash at beginning of year - 12 What can you conclude from the statement of cash flows?  ... income and increases in working capital  The firm spent $711,950 on FA  The firm borrowed heavily and sold some short-term investments to meet its cash requirements  Even after borrowing, the cash ... 3 - 13 What is free cash flow (FCF)? Why is it important?  FCF is the amount of cash available from operations for distribution to all investors (including stockholders and debtholders) after...

Ngày tải lên: 30/10/2014, 08:23

... declined The company had an increase in its noncash revenues Statements a and b are correct Statements b and c are correct Net cash flow, free cash flow, and cash Diff: E Holmes Aircraft recently announced ... R Net cash flow, free cash flow, and cash Answer: c Diff: E N The correct answer is statement c Recall Net cash flow = NI + DEP and AMORT Free cash flow = EBIT(1 - T) + Depreciation and amortization ... have a lower net cash flow Statements a and b are correct All of the statements above are correct Chapter - Page Financial statements 22 Answer: c Diff: E Which of the following statements is most...

Ngày tải lên: 22/11/2016, 11:01