the statement of cash flows

... 2005-2006 Principles of accounting Lecture 4a Statement of Cash Sources and Uses Bo Ho Company The statement of cash sources and uses is the precursor of the statement of cash flows; it looks like ... measure the results of business activities The statement of cash flows concerns with the net cash flow generated from business activities 7/17/2006 Nguyễn Tấn Bình Preparing the Statement of Cash Flows ... of accounting Lecture 4a From Amounts on the Income Statement to Items on the Statement of Cash Flows Accountants often calculate cash flows from income statement items Some accountants use the...

Ngày tải lên: 26/10/2013, 17:15

... Purpose of The Statement of Cash Flows: Basic Concepts The statement of cash flows reports the entity’s cash flows (cash receipts and cash payments) during the period Objective Identify the Purposes ... Statement of Retained Earnings Statement of Cash Flows 12/31/x2 (a point in Balance Sheet Purposes of the Statement of Cash Flows • The statement of cash flows is designed to fulfill the following: ... Purposes of the Statement of Cash Flows Purposes of the Statement of Cash Flows 12/31/x1 For the Year Ended 12/31/x2 (a point in time) (a period of time) time) Income Statement Balance Sheet Statement...

Ngày tải lên: 19/06/2014, 18:20

... Learning Objectives Describe the purpose of the statement of cash flows 16 4-49 The Statement of Cash Flows p Provides relevant information about a company’s cash receipts and cash disbursements p Helps ... reporting period to the disposal date Gain or loss on the disposal of the component Reporting for Components Held For Sale Operating income or loss of the component from the beginning of the reporting ... beginning of the reporting period to the end of the reporting period An “impairment loss” if the carrying value of the assets of the component is more than the fair value minus cost to sell 4-25...

Ngày tải lên: 29/06/2014, 03:20

... Principles of accounting Lecture Cash flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Net Cash Flows = Inflows – Outflows Total net cash flows (from ... hence, are not shown on the statement of cash flows • However, the endnotes to the statement of cash flows or a separate statement is prepared to explain their changes on the balance sheet 7/17/2006 ... necessity of the statement of cash flows Additionally provides a lot of important information that the balance sheet and the income statement fail to provide: • The income statement is made on the...

Ngày tải lên: 26/10/2013, 17:15

... indirect method Analyze the statement of cash flows Chapter 14-2 Statement of Cash Flows Statement of Cash Flows The Statement of The Statement of Cash Flows: Cash Flows: Usefulness and Usefulness ... change in cash Using Cash Using Cash Flows to Evaluate Flows to Evaluate a Company a Company Free cash flow Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Provides ... Identify the major classifications of cash flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Three Major Steps: Chapter 14-13 SO Identify the major classifications of...

Ngày tải lên: 15/12/2013, 20:24

... Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 12-22 LO Prepare a statement of cash flows ... net cash flow from operating activities 12-20 LO Explain the impact of the product life cycle on a company’s cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows ... of the statement of cash flows Distinguish among operating, investing, and financing activities Explain the impact of the product life cycle on a company’s cash flows Prepare a statement of cash...

Ngày tải lên: 24/11/2016, 14:37

... Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 12-22 LO Prepare a statement of cash flows ... net cash flow from operating activities 12-20 LO Explain the impact of the product life cycle on a company’s cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows ... of the statement of cash flows Distinguish among operating, investing, and financing activities Explain the impact of the product life cycle on a company’s cash flows Prepare a statement of cash...

Ngày tải lên: 01/12/2016, 14:34

... operating cash flows However, a detailed examination o f other parts o f the financial statements is required to determine the cash The other nonrecurring cash items are the cash portions of litigation ... persistence from the other operating cash flows^ and possess significant incremental value in the prediction o f cash flows in the next three years (both operating cash flows and free cash flows) Speciflcally, ... current cash flows from operations as having the same persistence or the same predictive ability for future cash flows, ignoring the composition of the cash flows. ^ FASB 1978, 37-39 ^In the presence...

Ngày tải lên: 30/09/2015, 14:28

... (and thereby generating the expectation of a strengthening of the rand) or by raising interest rates Under either of these options, it would probably be both difficult and undesirable for the ... (NOFP), which is a measure of its short-term foreign currency exposure, has been reduced by nearly two-thirds since the currency crisis of 1998 Nevertheless, the NOFP and other indicators of ... volatile than other capital flows, they still tend to show little persistence over time However, in the case of certain large one-off inflows of FDI, such as privatization proceeds, there may be...

Ngày tải lên: 24/10/2012, 09:11

... undertaken in achieving the goals of cash management 1.1 Responsibilities of the cash manager The goals of the cash management function bring out the basic responsibilities of the cash manager, which, ... levels of cash, it increases its net working capital and the costs of holding cash, both of which decrease the value of the firm Cash management influences the value of the firm by limiting cash ... the amount of cash that minimizes the sum of the holding and transaction costs Holding cost is the combination of the cost of administration, i.e the costs incurred for keeping track of the cash, ...

Ngày tải lên: 20/02/2014, 16:20

... assets of the total enterprise capital It is the profitability of equity Profitability of equity represented by the relationship between the profitability of enterprises with equity, capital of the ... progress of production and consumption of the business Therefore, analysis of the proportion of inventories over the period will evaluate the reasonableness of the reserves However, when analyzing ... the success or failure of the enterprise depends on the dedication and enthusiasm of the employees because they are thrust to the enterprise forward The business strategy of the next years, iThangLong...

Ngày tải lên: 22/03/2014, 11:20

... Completeness, on the other hand, must be verified explicitly; every part of the source FS must be subsumed by a subpart of the FS obtained by unifying the FSs induced by the left-hand side patterns of every ... argument of aimer to the first argument of nager by means of a re-entrancy The set of rules given below together establish a transfer relation between (3) and (4): s Applications of the Formalism ... will be present in the overall destination FS as the first element on the argument list of schwimmen Reversing the direction, with (3) as the source, the variable 'Ag' is bound to the sub-FS indexed...

Ngày tải lên: 01/04/2014, 00:20

... scenario The differences of the cash flows in the base and the alternative scenario are the incremental cash flows We denote these incremental cash flows by Xt, where Xt>0 indicates that the firm’s cash ... This is a consequence of the fact that the sign of the cash flows changes more than once over the lifetime of the project: cash outflows followed by inflows followed by outflows To make matters ... defined as the present value of all future cash flows produced by an investment, less the initial cost of the investment Let Xt denote the dollar cashflow in time t and N the number of such cashflows...

Ngày tải lên: 08/05/2014, 10:11

... 20–21 statement of activities, example, 30–31 statement of cash flows, example, 40–41 statement of changes in fiduciary net assets, 42–43 statement of fiduciary net assets, 42 statement of net ... care entities Statement of Cash Flows, 375 Statement of Changes in Net Assets, 373–374 example, 375 Statement of Financial Position, 374–375 Statement of Operations, 373 example, 374 statements, ... financial reporting, 375–378 Statement of Cash Flows, 378 example, 377 Statement of Net Assets, 378 Statement of Revenues, Expenses, and Changes in Fund Net Assets, 378 Statements of Financial Position,...

Ngày tải lên: 21/06/2014, 04:20

... objective of the thesis is to identify the determinants of FDI flows and regional distribution in Vietnam The thesis focuses primarily on answering the two questions: -What determines the attraction of ... Chapter and Chapter of the dissertation 1.4.2 Distribution of FDI between regions in the nation The first basic theory relating to the distribution of FDI between regions in the nations is Popular ... contribution of the thesis:  Theoretical: - With respect to Vietnam, there is no effect of first lagged FDI (FDI_1) on the dependent variable, FDI - With respect to FDI regional distribution, there...

Ngày tải lên: 30/12/2014, 22:38

... literature therefore expected a positive relation between volatility of cash flows and cash holding The greater the volatility of cash flow, the greater the possibility that the firm will be short of ... the enterprise free cash flow greater than the opportunity profitable investment Free cash flow theory is also basing on the theory of asymmetric information and the theory of agency costs According ... asymmetry theory is mainly used in this study And other related theories are also referred, including agency theory, trade-off theory, pecking order theory, and cash flow theory These theories...

Ngày tải lên: 23/10/2015, 11:38

... thư) Statement of Interest Write a Statement of Interest that describes why you seek an internship with the U.S Consulate General Ho Chi Minh City Explain how the academic courses ... certify that, to the best of my knowledge, all of my statements are true, complete, and made in good faith Signature Date YOU MUST INCLUDE:    A copy of your identification ... such a program According to the law, we may only accept your gratuitous service if the service: (1) is performed by a student, with permission of the institution at which the student is enrolled;...

Ngày tải lên: 31/08/2016, 05:20

... objective of the thesis is to identify the determinants of FDI flows and regional distribution in Vietnam The thesis focuses primarily on answering the two questions: -What determines the attraction of ... Chapter and Chapter of the dissertation 1.4.2 Distribution of FDI between regions in the nation The first basic theory relating to the distribution of FDI between regions in the nations is Popular ... contribution of the thesis:  Theoretical: - With respect to Vietnam, there is no effect of first lagged FDI (FDI_1) on the dependent variable, FDI - With respect to FDI regional distribution, there...

Ngày tải lên: 06/11/2016, 15:56

... activities • The IAS requires a reconciliation of cash and cash equivalents IAS Statement of cash flows IAS Statement of cash flows IAS Statement of cash flows • The above proforma was for the indirect ... Objectives 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 ... of cash flows Format • IAS Statement of cash flows splits cash flows into the following headings: – Cash flows from operating activities – Cash flows from investing activities – Cash flows from...

Ngày tải lên: 05/12/2016, 23:19

... 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 The number of observations in the ... estimate of the degree of completion If cash collection is reasonably certain, then the actual timing of the cash collection is not relevant for reporting purposes Realized cash flows for the firm ... 29 4.2.2 The eflect of the length of the operating cycle This section investigates Hypothesis Hypothesis predicts that the length of the operating cycle is an underlying determinant of the variability...

Ngày tải lên: 23/03/2014, 03:20