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About Ias 7 Statement of Cash Flows - 2. Preparing A Socfs
IAS 7 requires companies to prepare a statement of cash flows that shows how transactions affect cash flow. The statement of cash flows classifies cash flows as operating, investing or financing activities. Operating activities relate to revenue generation, while investing activities relate to long-term assets and financing activities relate to equity and debt. The statement of cash flows can be prepared using either the direct method, which shows cash receipts and payments, or the indirect method, which reconciles net income to cash flow from operations.
Detailed Information
| Author: | ['K58 Nguyễn Hương Giang'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 46 |
| Language: | English |
| Format: | |
| Price: | FREE |
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