| Tartalom: |
http://www.analecta.hu/index.php/analecta/article/view/133 |
| Archívum: |
Analecta Technica Szegedinensia |
| Gyűjtemény: |
Articles
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| Cím: |
The rules for the Cash Flow Statement in the International Financial Reporting Standard
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| Létrehozó: |
Türkössy, Anikó
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| Kiadó: |
University of Szeged, Faculty of Engineering
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| Dátum: |
2013-01-24
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| Tartalmi leírás: |
Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task; instead it will quickly become obvious that the benefits of understanding the sources and uses of a company’s cash far outweigh the costs of undertaking some very straightforward analyses. The objective of IAS 7 is to require the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities.
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| Nyelv: |
angol
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| Típus: |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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| Formátum: |
application/pdf
|
| Azonosító: |
10.14232/analecta.2013.1-2.71-73
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| Forrás: |
Analecta Technica Szegedinensia; Vol 7 No 1-2 (2013); 71-73
2064-7964
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| Kapcsolat: |
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