Página 1
IAS 7 CASHFLOW STATEMENTSCashflow Statement has 3 SECTIONS. operating investing and financing (OIF)
Operating Activitiesoperating profit for the yearadd: depreciation for the year(profit)/loss made on sale of NCA(increase)/decrease in inventories (increase)/decrease in trade recievablesincrease/(decrease) in trade payables.cash used in operationsless interest paid in the yearless taxes paid in the yearNET CASH USED IN OPERATIONS
Investing Activities net cash used in operationsless: purchase of NCAproceeds from sale of NCAInterest receivedDividends received NET CASH USED IN INVIESTING ACTIVITIES
Financing Activitiesproceeds from issue of share capital repayment of share capitalproceeds from long term borrowingless: dividends paidNET CASH USED IN FINANCING ACTIVITIESnet increase/(decrease) in cash and cash equeivelants------------------------------------------------------------cash beggings of yearcash end of year this should match the net increase or decrease in cash.
how else you gonna measure all this DOLLLAAAAAAR
New Page
Quer criar suas próprias Notas gratuitas com a GoConqr? Saiba mais.