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Le document traite de l'état des flux de trésorerie, qui fournit des informations sur les changements historiques de la trésorerie d'une entité, classés en activités opérationnelles, d'investissement et de financement. Il donne des exemples de flux de trésorerie pour chaque catégorie, ainsi que des méthodes de reporting, notamment la méthode directe et indirecte pour les activités opérationnelles. Les activités opérationnelles incluent les transactions affectant le résultat net, tandis que les activités d'investissement et de financement concernent respectivement les actifs à long terme et les capitaux propres.

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5 vues13 pages

Pas 7

Le document traite de l'état des flux de trésorerie, qui fournit des informations sur les changements historiques de la trésorerie d'une entité, classés en activités opérationnelles, d'investissement et de financement. Il donne des exemples de flux de trésorerie pour chaque catégorie, ainsi que des méthodes de reporting, notamment la méthode directe et indirecte pour les activités opérationnelles. Les activités opérationnelles incluent les transactions affectant le résultat net, tandis que les activités d'investissement et de financement concernent respectivement les actifs à long terme et les capitaux propres.

Transféré par

jaysoncalatayudfcpa
Copyright
© All Rights Reserved
Nous prenons très au sérieux les droits relatifs au contenu. Si vous pensez qu’il s’agit de votre contenu, signalez une atteinte au droit d’auteur ici.
Formats disponibles
Téléchargez aux formats PDF, TXT ou lisez en ligne sur Scribd

FAR PART 3: Zeus Vernon B.

Millan
Statement of Cash Flows

• A statement of cash flows is a component of financial


statements that provides information about the historical changes in
cash and cash equivalents of an entity by classifying cash flows
during the period according to
1. Operating activities,
2. Investing activities, and
3. Financing activities.

FAR PART 3: Zeus Vernon B. Millan


Core principle

FAR PART 3: Zeus Vernon B. Millan


Activities

1. Operating activities include transactions that enter into the


determination of profit or loss. These transactions normally affect
income statement accounts.

2. Investing activities include transactions that affect long-term


assets and other non-operating assets.

3. Financing activities include transactions that affect equity and


non-operating liabilities.

FAR PART 3: Zeus Vernon B. Millan


Examples of cash flows from Operating Activities

1. Cash receipts from the sale of goods and the rendering of services;
2. Cash receipts from royalties, fees, commissions and other revenue;
3. Cash payments to suppliers for goods and services;
4. Cash payments to and on behalf of employees;
5. Cash receipts and cash payments of an insurance entity for premiums
and claims, annuities and other policy benefits;
6. Cash payments or refunds of income taxes unless they can be
specifically identified with financing and investing activities; and
7. Cash receipts and payments from contracts held for dealing or
trading purposes (e.g., cash payments for purchases of and cash
receipts from sale of financial assets and financial liabilities that are
held for trading).

FAR PART 3: Zeus Vernon B. Millan


Examples of cash flows from Investing Activities
1. Cash payments for the acquisition and subsequent capitalizable costs for
property, plant and equipment, intangibles and other long-term assets.
2. Cash receipts from sales of property, plant and equipment, intangibles and
other long-term assets;
3. Cash payments to acquire equity or debt instruments of other entities and
interests in joint ventures (other than payments for instruments
considered as cash equivalents or held for dealing or trading purposes);
4. Cash receipts from sales of equity or debt instruments of other entities and
interests in joint ventures (other than receipts for those instruments
considered to be cash equivalents and those held for dealing or trading
purposes);
5. Cash advances and loans made to other parties and repayments thereof
(other than advances and loans made by a financial institution).

FAR PART 3: Zeus Vernon B. Millan


Examples of cash flows from Financing Activities

1. Cash proceeds from issuing shares or other equity


instruments;
2. Cash payments to owners to acquire or redeem the entity’s
shares;
3. Cash proceeds from issuing debentures, loans, notes, bonds,
mortgages and other short or long-term borrowings;
4. Cash repayments of amounts borrowed; and
5. Cash payments by a lessee for the reduction of the outstanding
liability relating to a finance lease.

FAR PART 3: Zeus Vernon B. Millan


Interests and Dividends

FAR PART 3: Zeus Vernon B. Millan


Reporting cash flows from operating activities

1. Direct method - shows each major class of gross cash receipts


and gross cash payments.

2. Indirect method - adjusts accrual basis profit or loss for the


effects of changes in operating assets and liabilities and effects of
non-cash items.

FAR PART 3: Zeus Vernon B. Millan


Indirect method

FAR PART 3: Zeus Vernon B. Millan


FAR PART 3: Zeus Vernon B. Millan
FAR PART 3: Zeus Vernon B. Millan
FAR PART 3: Zeus Vernon B. Millan

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