Statement of cash flows : preparation, presentation, and use (Book, 2017) []
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Statement of cash flows : preparation, presentation, and use

Author: Thomas P Klammer
Publisher: Durham, NC : AICPA : Wiley, [2017] ©2017.
Edition/Format:   Print book : EnglishView all editions and formats

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Document Type: Book
All Authors / Contributors: Thomas P Klammer
ISBN: 1119508983 9781119508984
OCLC Number: 1020313345
Description: 1 volume (various pagings) ; 28 cm
Contents: Chapter 1 1-1Statement of Cash Flows Summary of Presentation Requirements 1-1What Is a Statement of Cash Flows? 1-2Fundamentals of Cash Flow Presentation 1-3Cash Flow Reporting Guidance 1-6Classification 1-9Preparing a Statement of Cash Flows 1-16Illustration of Direct and Indirect Methods 1-19Comprehensive Exercise 1-22Appendix A 1-27Supplemental Problems 1-27Chapter 2 2-1Cash Equivalents and Gross Versus Net Presentation: Issues and Examples 2-1Presentation Fundamentals 2-2Cash Equivalents 2-7Gross Versus Net Cash Flow Reporting 2-14Comprehensive Exercises 2-20Appendix A 2-23Supplemental Problems 2-23Chapter 3 3-1Presentation Issues: Investing, Financing, and Noncash Activities 3-1Issues Related to Classification 3-3Installment Sales and Purchases 3-10Addressing Diversity in Classification Decisions 3-15Reporting Noncash Transactions 3-17Issues Related to Noncash Transactions 3-21Comprehensive Exercises 3-23Appendix A 3-27Supplemental Problems 3-27Chapter 4 4-1Operating Section Presentation Direct or Indirect? 4-1Operating Section Presentation 4-2Current Reporting Requirements 4-8Advantages of Alternative Presentations 4-10Direct Method Costs 4-15The Indirect Direct Approach 4-16What Is Next? 4-19Illustrative Indirect and Direct Method Statements 4-20Comprehensive Exercises 4-28Appendix A 4-33Supplemental Problem 4-33Chapter 5 5-1Operating Section Reporting Issues 5-1Lack of Line Item Reconciliation 5-2Using or Misusing the Cash From Operations Total 5-8Operations: Miscellaneous Classification Items 5-11Copyright 2017 Table of Contents 3Business Combinations and Segment Dispositions 5-17Comprehensive Illustration 5-24Summary of Current Statement of Cash Flows Requirements 5-30Comprehensive Exercises 5-31Appendix A 5-43Supplemental Problems 5-43Chapter 6 6-1Ongoing Developments in the Statement of Cash Flows Reporting 6-1IAS 7: Statement of Cash Flows 6-2Proposals for Revisions to Financial Statement Preparation for Not-for-Profit Entities 6-4Proposals for Revisions to Financial Statement Preparation for Business Entities 6-5Statement Classification 6-7Modified Classifications on the Statement of Cash Flows 6-9Statement of Cash Flows: Other Tentative Decisions 6-13Analysis of Changes in Assets and Liabilities 6-16Glossary Glossary 1Index Index 1
Responsibility: by Tom Klammer.


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