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Chapter+22+Lesson+_1 - Chapter 22 StatementofCashFlows...

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    Chapter 22 Chapter 22                                 Statement of Cash Flows Statement of Cash Flows
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2 Statement of Cash Flows Statement of Cash Flows Introduction to Introduction to the Statement of the Statement of Cash Flows Cash Flows Usefulness of the statement What is cash? Classification of cash flows Format of the statement IFRS/Private IFRS/Private Enterprise Enterprise GAAP GAAP Comparison Comparison Comparison of IFRS and private enterprise GAAP Looking ahead Preparing a Preparing a Statement of Cash Statement of Cash Flows Flows Sources of information Steps in the process First illustration – Tax Consultants Inc. Second illustration – Eastern Window Products Limited Third illustration – Yoshi Corporation Presentation, Presentation, Disclosure, and Disclosure, and Analysis Analysis Disclosure requirements Presentation Illustrative examples Interpreting the statement of cash flows Free cash flow
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3 Usefulness of the  Usefulness of the  Statement of Cash Flows Statement of Cash Flows The information may help users (investors, creditors, and others) assess the following: 1. .. 2. .. 3. ..
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4 Cash and Cash Equivalents Cash and Cash Equivalents Cash Cash Equivalents All references to Cash All references to Cash include include Cash Equivalents Cash Equivalents when discussing the when discussing the Statement of Cash Flows Statement of Cash Flows
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5 The Cash Flow Statement The Cash Flow Statement The cash flow statement provides information about: Inflows and outflows are reported for:
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6 Cash Flow Classifications Cash Flow Classifications 1. Operating Activities The cash flows resulting from the primary revenue- producing activities of the business, such as Cash flow provided by operating activities necessary for long term sustainability of the business (i.e. to take advantage of new investment opportunities, to pay dividends without seeking external financing etc.)
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7 Cash Flow Classifications Cash Flow Classifications 2. Investing Activities The acquisition and disposal of
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This note was uploaded on 12/16/2011 for the course ACTG 3P33 taught by Professor N-a during the Fall '08 term at Brock University.

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Chapter+22+Lesson+_1 - Chapter 22 StatementofCashFlows...

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