The rules for the cash flow statement in the international financial reporting standard

Türkössy, Anikó: The rules for the cash flow statement in the international financial reporting standard. Review of faculty of engineering : analecta technica Szegedinensia 1-2. pp. 71-73. (2013)

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Abstract

Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task; instead it will quickly become obvious that the benefits of understanding the sources and uses of a company’s cash far outweigh the costs of undertaking some very straightforward analyses. The objective of IAS 7 is to require the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities.

Item Type: Article
Journal or Publication Title: Review of faculty of engineering : analecta technica Szegedinensia
Date: 2013
Number: 1-2
Page Range: pp. 71-73
ISSN: 1788-6392
Language: angol
Uncontrolled Keywords: Közgazdaságtudomány
Additional Information: Bibliogr.: 73. p. ; összefoglalás angol nyelven
Date Deposited: 2016. Oct. 17. 10:38
Last Modified: 2019. Jan. 04. 10:51
URI: http://acta.bibl.u-szeged.hu/id/eprint/30820

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