#1206250

#1206250: inflows and outflows of cash resulting from the acquisition or disposal of long-term assets and certain investments

inflows and outflows of cash resulting from the acquisition or disposal of long-term assets and certain investments
Варианты ответа:
  • Items on cash flow statement from two sources:
  • Cash flow from investing activities (CFI)
  • 6 steps of financial statement analysis framework
  • Statement of changes in stockholders' equity

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Тематика: Финансовый учет Финансы предприятий Финансы предприятия
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income statement items and changes in balance sheet accounts Principal portion of debt due within a year or operating cycle, whichever is greater Tangible assets used in the production of goods and services. - IFRS: cost model or revaluation - GAAP: only cost model The liability created by receiving cash in advance. Does not require a future outflow of cash like accounts payable. May be an indication of future growth as the revenue will eventually be recognized in the income statement. Securities having the potential to increase common shares outstanding; examples are options, rights, convertible bonds, and convertible preferred stock.