My Lectures Slices IFRS Unit 5 Statementof Cash Flows

My Lectures Slices IFRS Unit 5 Statementof Cash Flows -...

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Click to edit Master subtitle style  9/24/09 IFRS Unit 5 Statement of Cash Flows
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 9/24/09 Transaction US GAAP  Classification IFRS Classification Interest Received Operating Operating or Investing Dividends Received Operating Operating or Investing Interest Paid Operating Financing or Operating Dividends Paid Financing Financing or Operating Income Taxes Operating Operating unless specifically associated with financing or investing activity Classification Issues
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 9/24/09 Direct or indirect method permitted Cash and cash equivalents include bank  overdrafts Disclose separately Interest and dividends received and paid Income taxes Other Issues
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 9/24/09 Cash equivalents reported separately from cash Operating, investing, and financing would be  defined differently—according to underlying  assets Reconciliation of cash flows to comprehensive  income Proposed changes
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 9/24/09     IAS 7 requires entities to present a statement of 
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This note was uploaded on 09/24/2009 for the course ACIS 3115 taught by Professor Cmeasterwood during the Fall '08 term at Virginia Tech.

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My Lectures Slices IFRS Unit 5 Statementof Cash Flows -...

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