Statement of cash flows illustrative examples
Found 3 free book(s)
Expected Credit Loss Illustrative Examples - IFAC
www.ifac.orgThe following illustrative examples are designed to illustrate how an auditor could address certain requirements of ISA 540 ( Revised), and have been developed ... business model and the cash flows represent solely payments of principal and interest. As a result, the credit cards are measured at the reporting date on an ... financial statement ...
Education Illustrative examples to accompany IFRS 13 Fair ...
www.ifrs.orgSimilarly, an investor is likely to place more emphasis on the discounted cash flow (DCF) method (see paragraphs 71–114) when, for example, the cash flows of an investee present unique characteristics such as periods of unequal rates of growth (for example, a period of high growth that stabilises later to more steady levels of growth).
A Roadmap to the Preparation of the Statement of Cash Flows
www2.deloitte.comthe statement of cash flows, primarily that in ASC 230.1 The accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements and registrants continue to receive comments from the SEC staff on cash flow presentation matters.