Statement of Cash Flows)/Rect/Subj(Typewritten Text)/Subtype/FreeText/T(gmanahan)/Type/Annot>endobj71 0 objendobj72 0 obj/ProcSet>/Subtype/Form/Type/XObject>streamĮndstreamendobj73 0 objendobj74 0 objstreamĮndstreamendobj75 0 obj/BS 76 0 R/Contents(Statement of Cash Flows)/CreationDate(D:20130624112409-05'00')/DA(16.25 TL /Cour 12 Tf)/DS(font: Courier 12. Under IFRS, interest paid and dividend paid are classified either as an operating or as a financing activity. Check out other straight-forward examples on our channel. Lessee’s amortization of right-of-use assets (see FSP 6.9.Statement of Cash Flows)/Rect/Subj(Typewritten Text)/Subtype/FreeText/T(gmanahan)/Type/Annot>endobj66 0 objendobj67 0 obj/ProcSet>/Subtype/Form/Type/XObject>streamĮndstreamendobj68 0 objendobj69 0 objstream.Depreciation and amortization relating to fixed assets, definite-lived intangible assets, capital leases, premiums, or discounts on debt (including debt issuance costs).Adjustments for noncash items in the reconciliation of net income to net cash flows from operating activities may include items such as:.In addition, as discussed in ASC 230-10-50-2, when the indirect method is used, amounts of interest paid (net of amounts capitalized) and income taxes paid during the period must be disclosed, either on the face of the statement of cash flow or in the footnotes. Instead, only the reconciliation of net income to net operating activities, as described above, is reported. Interest and dividends received or paid are classified in a consistent manner as either operating, investing or financing cash activities. Dividends paid are classified as financing activities.
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