Statement of Cash Flows: Preparation, Presentation, and Use

Przednia okładka
John Wiley & Sons, 16 lut 2018 - 288
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Disposed to numerous challenges and shortcomings, a cash flow statement is one of the most important financial statements for business. This book introduces the accountant to, and helps to boil down, the intricacies of the overall cash flow statement and its three major sections.

Readers will review options for statement of cash flows preparation and presentation and methods to improve cash flow analysis. They will also explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events.

This book includes new changes resulting from FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force), and FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force).

This book will help accounants to:

  • Recall the fundamental cash flow reporting requirements.
  • Recall how to prepare a statement of cash flows using both the direct and indirect method of presenting operating information.
  • Identify when investing and financing cash flows can be reported net.
  • Identify cash flow transactions as operating, investing, or financing.
  • Indicate how to present and disclose significant transactions that have no direct cash flow effect.
  • Recall how to report selected operating items such as interest, taxes, and receivables.
 

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Wybrane strony

Spis treści

Statement of Cash Flows Summary of Presentation
Appendix A Supplemental Problems
Cash Equivalents
Gross Versus Net Cash Flow Reporting
Comprehensive Exercises
Investing Financing
Installment Sales and Purchases
Addressing Diversity in Classification Decisions
Issues Related to Noncash Transactions
Operating Section Presentation Direct or Indirect?
Appendix A Supplemental Problem
Appendix A Supplemental Problems
Ongoing Developments in the Statement of Cash Flows
Solutions
Prawa autorskie

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Statement of Cash Flows: Preparation, Presentation, and Use
Tom Klammer
Ograniczony podgląd - 2018
Statement of Cash Flows: Preparation, Presentation, and Use
Tom Klammer
Ograniczony podgląd - 2018
Preparation, Presentation, and Use
Tom Klammer
Podgląd niedostępny - 2018

Kluczowe wyrazy i wyrażenia

20X0 Cash Flows accounts payable accounts receivable acquisition amount April 28 assets and liabilities balance sheet cash and cash cash equivalents cash flow guidance cash flow information cash flow reporting cash flow statement cash flows provided cash from operations cash inflows cash outflow Cash paid cash provided Cash received changes classification common stock Comprehensive Exercise comprehensive income cost December 31 direct method statement disclosure discontinued operations Ending December 31 entity entity's equipment equity expense financial statements financing activities financing section firm Flows From Financing Flows From Investing Flows From Operating income statement income taxes Incorrect indirect inflows and outflows Interest paid inventory investing and financing investing outflow issued KNOWLEDGE CHECK long-term debt million noncash transactions operating cash flows operating section provided by operating purchase Quick Exercise reconcile net income reconciliation restricted cash schedule of noncash securities short-term statement of cash SUPPLEMENTAL PROBLEM Treasury stock users

Informacje o autorze (2018)

Tom Klammer is a retired accounting professor who remains active in academic and professional education. He works on revisions and updates Strategic Cost Management modules that are available for both academic and professional use. He monitors FASB/IFRS convergence with particular interest in the cash flow reporting requirements. Klammer is an associate editor of IMA's case journal.

Informacje bibliograficzne

QR code for Statement of Cash Flows: Preparation, Presentation, and Use
TytułStatement of Cash Flows: Preparation, Presentation, and Use
AutorTom Klammer
WydawcaJohn Wiley & Sons, 2018
ISBN1119509017, 9781119509011
Liczba stron288
  
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