statement of cash flows us gaap vs ifrs
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 signs ... results of
business activities
The statement of cash flows concerns with the net
cash flow generated from business activities
7/17/2006
Nguyễn Tấn Bình
4
Preparing the Statement of Cash Flows ... 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...
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Principles of Accounting- Statement of Cash Flows
Ngày tải lên :
26/10/2013, 17:15
... Vietnam?
7/17/2006 Nguyn Tn Bỡnh 40
Analysis of the statement of cash
flows
ã The statement of cash flows shows the
firm’s overall business activities over
various development stages
Nguyen Tan Binh
5
Fulbright ... the industry
is slowing down (-2). It has used cash flows from operating
to pay back debt and pay dividends (-6).
Analysis of the statement of cash flows
Company IV
0000Total Net Cash Flows ... to the end of the business
period?
7/17/2006 Nguyễn Tấn Bình 6
What is called cash in the
statement of cash flows
ã Cash, bank deposits, floats, and cash
equivalent securities
ã Cash equivalent...
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IFRSs and US GAAP
Ngày tải lên :
16/03/2014, 08:30
... to
those of the host
contract.
26357 bd IFRS US GAAP: 26357 IFRS US GAAP bd 18/9/08 12:21 Page 46
IAS/
IFRS Topic IFRSs US GAAP
Comparison of IFRSs and US GAAP
15
IAS 7 Disclosure of
cash flows
relating ... than
25% of the total fair
value of the leased
property.
26357 bd IFRS US GAAP: 26357 IFRS US GAAP bd 18/9/08 12:21 Page 20
IAS/
IFRS Topic IFRSs US GAAP
Comparison of IFRSs and US GAAP
9
IFRS 3
(2008)
Contingent
liabilities ... period of no
more than five years.
26357 bd IFRS US GAAP: 26357 IFRS US GAAP bd 18/9/08 12:21 Page 25
IAS/
IFRS Topic IFRSs US GAAP
Comparison of IFRSs and US GAAP
7
IFRS 2 Recognition of
share-based
payments...
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The Volatility of Capital Flows in South Africa: Some Empirical Observations
Ngày tải lên :
24/10/2012, 09:11
... reduction of US$ 1 billion in the NOFP was typically
associated with a decline in spreads of nearly 15 basis points.
2
This means that the cut in the
NOFP from its recent peak of US$ 23 billion ... persistence over time. However, in the case of certain large
one-off inflows of FDI, such as privatization proceeds, there may be a strong basis to
suppose that the inflows will not be reversed. It makes ... until the NOFP had been reduced to an acceptable level. This would have the
benefit of establishing a clear timetable for NOFP cuts and help allay concerns that the
process of NOFP reduction...
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Construction method statement of bored pile
Ngày tải lên :
27/04/2013, 13:28
... 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 1m for adjusting pipe,and ... 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 ... hole.
The level of the bentonite slurry will be kept more than higher of the ground water level to
avoid the collapse in the bore hole.
The boring work will use the drilling bucket. The speed of the bucket...
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VAS vs IFRS COMPARISON
Ngày tải lên :
19/10/2013, 18:15
... 40
Cash flow Statements – VAS 24 vs.
IAS 07 (4/4)
Area of
difference
VAS IAS
Classificatio
n of cash
transactions
(cont.):
Dividends paid are classified
as financing activities.
Cash flows ... VAS 06 vs. IAS 17
7 The effects of changes in Foreign Exchange rates – VAS 10 vs. IAS 21
8 Construction contract – VAS 15 vs. IAS 11
9 Borrowing costs – VAS 16 vs. IAS 23
10 Cash flow statements ... VAS 24 vs. IAS 07
18
Revenue and Other Income – VAS 14 vs.
IAS 18 (1/4)
Area of
difference
VAS IAS
Measuremen
t of revenue:
Silent. When the fair value of
consideration in cash or cash
equivalent...
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Tài liệu The relation between earnings and cash flows pdf
Ngày tải lên :
18/02/2014, 01:20
... and incorporate forecasts
of
permanent future cash inflows. This causes
earnings to be a relatively better predictor
of
future cash flows than is current cash flows.
It
also generates ... and matching of outflows to increase earnings' ability to
predict future cash flows so that current earnings is a better predictor of future cash flows
than are current cash flows. We provide ... operating cash flow changes while reducing the ability
of earnings to predict future cash flows. Earnings' ability to predict future cash flows
relative to that of current cash flows is...
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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 6 of 6 29 January 2013
and utilities. The GSMA also produces industry-leading events such as the Mobile World
Congress and Mobile Asia Expo.
mHealth is one of the focus areas of the ... 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 ... profession’s
point of view to EU and European policy-making through pro-active cooperation on a
wide range of health and healthcare related issues.
We believe the best possible quality of...
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- 0
Tài liệu CASH MANAGEMENT TECHNIQUES: THE CASE OF CASH FORECASTING IN MERCATOR pdf
Ngày tải lên :
20/02/2014, 16:20
...
3.6 Cash pooling
Cash pooling is another cash management technique used for optimizing the management of
company’s various accounts. It generally refers to the offset of deficits with surpluses, ... of having just about enough, but not too
much cash on hand at every point in time (Mramor, 1993, p. 302), as well as to control cash
inflows and outflows.
For deciding on the amount of cash ... (Brigham, 1999, p. 604); forecasting cash flows, accelerating cash
receipts, slowing down disbursements, effective investing of cash surpluses, economical
financing of cash shortages (Mramor, 1993,...
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IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot
Ngày tải lên :
07/03/2014, 16:20
... further, including:
ã Illustrative nancial statements: Investment funds
ã Illustrative nancial statements for interim and annual periods
ã IFRS compared to US GAAP
• IFRS Handbooks, which include ... assets not within the scope of IFRS 9; and
ã other contracts not within the scope of IFRS 9.
The IASB discussion on limited amendments to IFRS 9
Business model and cash flows characteristics assessment ... end of the period
Compute a present value of the cash flows of the financial liability using the financial liability’s
contractual cash flows at that date and a discount rate equal to the sum of:
...
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A position statement of the National Association for the Education of Young Children docx
Ngày tải lên :
07/03/2014, 17:20
... of the resources available,
professionals have an ethical responsibility to practice, to the
best of their ability, according to the standards of their profes-
sion. Nevertheless, the kinds of ... interest.
(2) Teachers use a variety of ways of flexibly grouping children
for the purposes of instruction, supporting collaboration
among children, and building a sense of community. At
various times, children ... listing of principles of child development and
learning, such as the above, cannot do justice to the complexity
of the phenomena that it attempts to describe and explain. Just
as all domains of development...
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STATEMENT OF INTENT: FAMILY MIGRATION pot
Ngày tải lên :
15/03/2014, 10:20
... excess of Ê73,000.
ã Proof of ownership or lease of business premises.
ã Proof of registration with HMRC as an employer for the purposes of PAYE and
National Insurance. Proof of PAYE Reference Number ... amount of Ê16,000, plus the shortfall of Ê18,600.
ã The level of savings required to meet the shortfall income must be based on the level
of employment-related and/or other income at the date of ...
received a custodial sentence of at least 12 months and less than four years, or has
received a custodial sentence of less than 12 months and, in the view of the
Secretary of State, their offending...
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PROJECT TITLE: “UNDERSTANDING THE STATEMENT OF PRODUCTION AND BUSINESS OF THE THANG LONG INFORMATICS JOIN STOCK COMPANY” ppt
Ngày tải lên :
22/03/2014, 11:20
... assets of the total enterprise capital. It is the profitability of equity.
Profitability of equity represented by the relationship between the profitability
of enterprises with equity, capital of ... profitability of assets depends on asset efficiency and profit
margin on sales, through the following equation:
Performance using ROA = Profit margin ì Asset turn over
Profitability of the business ... less efficient use of capital; contrary reserve too little will cause image
affect the progress of production and consumption of the business. Therefore, analysis
of the proportion of inventories...
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