statement of cash flow ifrs vs gaap
Principles of Accounting- Preparing the Statement of Cash Flows
Ngày tải lên :
26/10/2013, 17:15
... Bình
45
Statement of Cash Sources and Uses
Bo Ho Company
The statement of cash sources and uses is the precursor of the
statement of cash flows; it looks like a “random collection” of
plus and minus ... the end of period
These numbers are often shown at the end of
the cash flow statement
ã
Total net cash flow + the beginning cash
balance = the ending cash balance
ã
Or, the ending cash balance ... Discussion on the Statement
of Cash Flows
Two items usually shown on the statement
of cash flow in the indirect method:
Profits or losses from sales of
fixed assets
(investing)
Profits or losses...
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Principles of Accounting- Statement of Cash Flows
Ngày tải lên :
26/10/2013, 17:15
... Program
2005-2006
Principles of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 25
Preparing
the statement of cash flows
A statement of cash flow includes three parts
Net cash flow from operating (I)
Net cash flow from ... Program
2005-2006
Principles of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 23
Cash flow concept
Conventions on cash flows:
Inflows, or receipt flows
Outflows, or disbursement flows
Total net cash flows (from ... (II)
Net cash flow from financing (III)
Total net cash flows = I + II + III
+ Beginning cash balance
= Ending cash balance
7/17/2006 Nguyễn Tấn Bình 26
Two methods
of preparing the statement of cash...
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Construction method statement of bored pile
Ngày tải lên :
27/04/2013, 13:28
... cover the steel plate at the bored pile
Page 6 of 8
Construction method statement of bored pile
1. Flow chart :
Page 1 of 8
Preparation work
Setting out of pile
(Inspect center point)
Preliminary ... The result of test will be as following the table
No Item Range of result
1 Density Less than 1.10g/ml
2 Viscosity 30-90s or less than 20 cP
3 pH 9.5-12
Page 4 of 8
3.8 Installation of rebar cage:
Before ... tremie pipe will be install at center of the bore
hole. The bottom of the tremie pipe will set about 20-30cm from the bottom of the bored
hole.
The length of the tremie pipe will use 3m, 2m and...
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Tài liệu FINANCIAL CASH FLOW FOR PROJECT docx
Ngày tải lên :
24/01/2014, 00:20
... Appraisal of Development Expenditures -
Constructing Financial Cash Flow for Project
Cao Hao Thi 5
BASIC VARIALBES IN CASH FLOW STATEMENT
CASH RECEIPT and SALES
z Sales,
Account receivable (AR) and Cash ... Financial Cash Flow for Project
Cao Hao Thi 6
BASIC VARIALBES IN CASH FLOW STATEMENT
CASH
z Cash balance (CB)
Cash needed to do transactions in project
operation
z Increase in CB is an outflow
z Decrease ... The Appraisal of Development Expenditures -
Constructing Financial Cash Flow for Project
Cao Hao Thi 1
CAO HAØO THI
CONSTRUCTING
FINANCIAL CASH FLOW
FOR PROJECT
PROJECT CASH FLOW PROFILE
Initial...
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Tài liệu Improving cash flow using credit management - The outline case docx
Ngày tải lên :
15/02/2014, 14:20
...
can survive several periods of making a loss, but they can only run out of cash once.
The importance of cash flow is particularly pertinent at times when access to cash is difficult and expensive. ... 6
1. The cash flow cycle 7
Inflows 7
Outflows 7
Cash flow management 7
Advantages of managing cash flow 8
Cash conversion period 9
2. Acclerating cash inflows 10
Customer purchase decision and ... made up of three
components:
Days sales outstanding (DSO, or `debtor days’) is an expression of the amount of cash you have tied up in unpaid
invoices from customers. Most businesses offer credit...
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Tài liệu Joint Statement of the Healthcare Coalition on Data Protection doc
Ngày tải lên :
19/02/2014, 12:20
... Page 1 of 6 29 January 2013
Joint Statement of the Healthcare Coalition on Data Protection
Benefits of data processing in healthcare and ... concept of consent
The Coalition warmly welcomes high visibility of consent in the draft Regulation, and
endorses the philosophy that consent is the basis of trust. However the lack of clarity ... operators accelerate the delivery of new
mobile connected devices and services. The purpose of the GSMA’s mHealth initiative is
to support cost-effective delivery of better healthcare for everyone....
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Tài liệu Free Cash Flow: Seeing Through the Accounting Fog Machine to Find Great Stocks doc
Ngày tải lên :
19/02/2014, 13:20
... Free Cash Flow with GAAP earnings and describes the advantages
of Free Cash Flow. Chapter 4 takes the reader step by step through the Free
Cash Flow Statement. Chapter 5 explains how Free Cash Flow ... focus to Free Cash Flow per share because changes in the
amount of Free Cash Flow and in the total number of shares that divide
up the company’s Free Cash Flow affect the value of our shares ... to generate $1 million of annual Free Cash Flow in addition
to the company’s current Free Cash Flow of $10 million. Also assume that
none of the $10 million in Free Cash Flow is available to fund...
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Tài liệu CASH MANAGEMENT TECHNIQUES: THE CASE OF CASH FORECASTING IN MERCATOR pdf
Ngày tải lên :
20/02/2014, 16:20
... synchronization
Cash flow synchronization represents timing the cash flows in such a way that cash receipts
coincide with cash requirements of the company. Imperative here is the improving of cash flow ... reduction of cash
balances needed to maintain the operations of the company (Brigham & Daves, 2004, p. 711).
ii
3.7.2 Objectives and uses of cash flow forecasts 49
3.7.3 Cash flow forecasting ... forecasting process 52
3.7.4 Cash flow forecasting techniques 56
4 CASH FLOW FORECASTING IN MERCATOR D.D. 72
4.1 Company profile 72
4.2 Cash flow forecasting: the case of Mercator d.d. 73
4.2.1...
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