Module 17: Statement of Cash Flows
Overview
The primary purposes of the statement of cash flows are to provide information about an entity’s cash receipts and cash payments and to disclose information about the financing and investing activities of an entity. As such, the statement divides cash receipts and cash payments into three sections: operating, investing, and financing.
A. Objectives of the Statement of Cash Flows
B. Statement of Cash Flows Classification
C. Direct or Indirect Presentation in Reporting Operating Activities
D. Example of Statement of Cash Flows
E. Capital Leases
F. Research Component—Accounting Standards Codification
G. International Financial Reporting Standards (IFRS)
Key Terms
Multiple-Choice Questions
Multiple-Choice Answers and Explanations
Simulations
Simulation Solutions
This module also covers the two methods of presenting ...
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