Statement of Cash Flows: Preparation, Presentation, and Use

 
 
John Wiley & Sons Inc (Verlag)
  • erscheint ca. am 6. April 2018
 
  • Buch
  • |
  • Softcover
  • |
  • 288 Seiten
978-1-119-50898-4 (ISBN)
 
  • Englisch
  • New York
  • |
  • USA
  • Für Beruf und Forschung
  • Höhe: 274 mm
  • |
  • Breite: 213 mm
  • |
  • Dicke: 20 mm
  • 680 gr
978-1-119-50898-4 (9781119508984)
1119508983 (1119508983)
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Tom Klammer is a retired accounting professor who remains active in academic and professional education. He works on revisions and updates Strategic Cost Management modules that are available for both academic and professional use. He monitors FASB/IFRS convergence with particular interest in the cash flow reporting requirements. Klammer is an associate editor of IMA's case journal.
Chapter 1 1-1


Statement of Cash Flows Summary of Presentation Requirements 1-1


What Is a Statement of Cash Flows? 1-2


Fundamentals of Cash Flow Presentation 1-3


Cash Flow Reporting Guidance 1-6


Classification 1-9


Preparing a Statement of Cash Flows 1-16


Illustration of Direct and Indirect Methods 1-19


Comprehensive Exercise 1-22


Appendix A 1-27


Supplemental Problems 1-27


Chapter 2 2-1


Cash Equivalents and Gross Versus Net Presentation: Issues and Examples 2-1


Presentation Fundamentals 2-2


Cash Equivalents 2-7


Gross Versus Net Cash Flow Reporting 2-14


Comprehensive Exercises 2-20


Appendix A 2-23


Supplemental Problems 2-23


Chapter 3 3-1


Presentation Issues: Investing, Financing, and Noncash Activities 3-1


Issues Related to Classification 3-3


Installment Sales and Purchases 3-10


Addressing Diversity in Classification Decisions 3-15


Reporting Noncash Transactions 3-17


Issues Related to Noncash Transactions 3-21


Comprehensive Exercises 3-23


Appendix A 3-27


Supplemental Problems 3-27


Chapter 4 4-1


Operating Section Presentation Direct or Indirect? 4-1


Operating Section Presentation 4-2


Current Reporting Requirements 4-8


Advantages of Alternative Presentations 4-10


Direct Method Costs 4-15


The Indirect Direct Approach 4-16


What Is Next? 4-19


Illustrative Indirect and Direct Method Statements 4-20


Comprehensive Exercises 4-28


Appendix A 4-33


Supplemental Problem 4-33


Chapter 5 5-1


Operating Section Reporting Issues 5-1


Lack of Line Item Reconciliation 5-2


Using or Misusing the Cash From Operations Total 5-8


Operations: Miscellaneous Classification Items 5-11


Business Combinations and Segment Dispositions 5-17


Comprehensive Illustration 5-24


Summary of Current Statement of Cash Flows Requirements 5-30


Comprehensive Exercises 5-31


Appendix A 5-43


Supplemental Problems 5-43


Chapter 6 6-1


Ongoing Developments in the Statement of Cash Flows Reporting 6-1


IAS 7: Statement of Cash Flows 6-2


Proposals for Revisions to Financial Statement Preparation for Not-for-Profit Entities 6-4


Proposals for Revisions to Financial Statement Preparation for Business Entities 6-5


Statement Classification 6-7


Modified Classifications on the Statement of Cash Flows 6-9


Statement of Cash Flows: Other Tentative Decisions 6-13


Analysis of Changes in Assets and Liabilities 6-16


Glossary Glossary 1


Index Index 1


Solutions Solutions 1


Chapter 1 Solutions 1


Chapter 2 Solutions 12


Chapter 3 Solutions 16


Chapter 4 Solutions 22


Chapter 5 Solutions 26


Chapter 6 Solutions 45

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