Chapter+22+Lesson+_3+outline - Chapter 22...

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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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Chapter+22+Lesson+_3+outline - Chapter 22...

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