PPT-IND AS 7 – STATEMENT OF CASH FLOWS

By ABHISHEK MITTAL By sakshi mittal b Com aca M No 9555460040 Applicability Scope amp Objective 2 Applicability Cash flow statement is applicable to all the companies and there is . Investing activities concern with buying and selling property plants and equipment PPE acquiring and disposing of securities of other entities Financing activities include issuance and reacquisition of a firms debt and capital stock and dividend pay Hong Kong Accounting Standard 7 HKAS 7 Revised February November 2014 HKAS 7 Statement of Cash Flows. PowerPoint Authors:. Brandy Mackintosh. Lindsay . Heiser. Learning Objective 12-1. Identify cash flows arising. from operating, investing,. and financing activities. . Operations. 13:11 23-1 Chapter 23-2 OverviewBECAUSE of the SCF, users of the financial ted by Financial Statements and Decisions. McGraw-Hill/Irwin. Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved.. The Accounting System. The Four Basic Financial Statements. BALANCE . International Monetary Fund. Government Accounting . Framework. Key Elements of an Accounting Framework. Accounting basis – cash or accrual. Budget classification and chart of accounts. General Ledger and subsidiary records. Sept. 30, 2013. Cash Flow Statement. The . cash . flows statement is . one of the main financial statements. (The other financial statements are the balance sheet, income statement, and statement of stockholders' equity.). Chapter 16. How does a company obtain its cash?. Where does a company spend its cash?. What explains the change in the cash balance?. Purpose of the . Statement. of . Cash Flows. C1. How did the business fund its operations?. Author: Stu James . © 2015-17 Stu James and Management by the Numbers, Inc.. The cash flow statement is the third essential financial statement for a company and is a required filing for all public companies.. Understand . the importance of cash flows from a business perspective.. Describe . the purpose and uses of the statement of cash flows.. Define . cash and cash equivalents.. Identify . the major classifications of cash flows and explain the significance of each classification.. Chapter 5. Evaluating the capital structure.. Assess risk and future cash flows.. Analyze the company’s: . Liquidity, . Solvency, and . Financial flexibility.. Balance Sheet. Usefulness of the Balance Sheet. International Monetary Fund. Government Accounting . Framework. Key Elements of an Accounting Framework. Accounting basis – cash or accrual. Budget classification and chart of accounts. General Ledger and subsidiary records. Professor of Accounting and Finance. College of Saint Benedict and Saint John’s University. bbostrom@csbsju.edu. / (612) 414-9629. https://www.linkedin.com/in/bozbostrom/. . June 27, 2024. 1. 1. Logistics. in Relate Accounts Production. Webinar. The Statement of Cash Flows has been introduced under FRS 102, which is somewhat different to the original Statement of Cash Flows under Old UK and Irish GAAP. .