EYK191 - d. (cash fow statement is on page 5 o 18) 4. D o...

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Extend Your Knowledge 19-1: Examples of Cash Flow Statements Cash Flow Statements report the cash infow and outfow details ±rom the three types o± business activities: operating, investing, and ²nancing. How the operat- ing activities section is reported depends on whether the company uses the direct or indirect method. The CICA Handbook suggests the use o± the direct method yet many companies use the indirect method. Review the cash fow statement ±or each o± the ±ollowing eight Canadian companies (identi±y whether the operating activities section o± the cash fow statement has been prepared using the direct or indirect method):* 1. M olso n I nc. (cash fow statement is on page 5 o± 28) 2. C ame c o C o r p o r at io n (cash fow statement is on page 5 o± 31) 3. Flint Ene rg y S e r v ic es Lt
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Unformatted text preview: d. (cash fow statement is on page 5 o 18) 4. D o mtar I nc. (cash fow statement is on page 4 o 49) 5. R e it mans (C ana da) Limit e d (cash fow statement is on page 4 o 13) 6. H udso n s B a y C o mpan y (cash fow statement is on page 4 o 21) 7. Stak e T e c hnolo g y Lt d. (cash fow statement is on page 6 o 39) 8. T r ansC ana da Pip e lines Limit e d (cash fow statement is on page 47 o 86) *Note: To get the cash fow statement, click on the name o the company above. The link will take you to the audited nancial statements. To get to the cash fow statement, place the cursor on the right-hand scroll bar and right-click. Hold the right-click (you will see page numbers ) and scroll down to the page number indicated to get to the cash fow statement....
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