tailieunhanh - Lecture Intermediate accounting (IFRS 2nd edition): Chapter 23 - Kieso, Weygandt, Warfield

Chapter 23 - Statement of cash flows. In this chapter students will be able to: Describe the purpose of the statement of cash flows, identify the major classifications of cash flows, differentiate between net income and net cash flow from operating activities. | PREVIEW OF CHAPTER Intermediate Accounting IFRS 2nd Edition Kieso, Weygandt, and Warfield 23 Identify sources of information for a statement of cash flows. Contrast the direct and indirect methods of calculating net cash flow from operating activities. Discuss special problems in preparing a statement of cash flows. Explain the use of a worksheet in preparing a statement of cash flows. After studying this chapter, you should be able to: Statement of Cash Flows 23 LEARNING OBJECTIVES Describe the purpose of the statement of cash flows. Identify the major classifications of cash flows. Prepare a statement of cash flows. Differentiate between net income and net cash flow from operating activities. Determine net cash flows from investing and financing activities. Primary purpose: To provide information about a company’s cash receipts and cash payments during a period. Secondary objective: To provide cash-basis information about the company’s operating, investing, and financing activities. LO 1 PREPARATION OF STATEMENT OF CASH FLOWS Provides information to help assess: Entity’s ability to generate future cash flows. Entity’s ability to pay dividends and meet obligations. Reasons for the difference between net income and net cash flow from operating activities. Cash and noncash investing and financing transactions during the period. LO 1 Usefulness of the Statement of Cash Flows PREPARATION OF STATEMENT OF CASH FLOWS Identify sources of information for a statement of cash flows. Contrast the direct and indirect methods of calculating net cash flow from operating activities. Discuss special problems in preparing a statement of cash flows. Explain the use of a worksheet in preparing a statement of cash flows. After studying this chapter, you should be able to: Statement of Cash Flows 23 LEARNING OBJECTIVES Describe the purpose of the statement of cash flows. Identify the major classifications of cash flows. Prepare a statement of cash flows. Differentiate between net . | PREVIEW OF CHAPTER Intermediate Accounting IFRS 2nd Edition Kieso, Weygandt, and Warfield 23 Identify sources of information for a statement of cash flows. Contrast the direct and indirect methods of calculating net cash flow from operating activities. Discuss special problems in preparing a statement of cash flows. Explain the use of a worksheet in preparing a statement of cash flows. After studying this chapter, you should be able to: Statement of Cash Flows 23 LEARNING OBJECTIVES Describe the purpose of the statement of cash flows. Identify the major classifications of cash flows. Prepare a statement of cash flows. Differentiate between net income and net cash flow from operating activities. Determine net cash flows from investing and financing activities. Primary purpose: To provide information about a company’s cash receipts and cash payments during a period. Secondary objective: To provide cash-basis information about the company’s operating, investing, and financing activities.

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• Operating activities
• Intermediate accounting
• Lecture Intermediate accounting
• Statement of cash flows
• Cash flows
• Financial accounting
• Financial accounting information
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• Financing activities
• Investing activities
• cash flow statement
• analyze the cash flow
• method used to analyze the cash flow
• Financial reporting
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• Operating performance
• Introduction to Accounting
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