IFRS for SMEs: Section-7: STATEMENT OF CASH FLOWS in Bangla скачать в хорошем качестве

IFRS for SMEs: Section-7: STATEMENT OF CASH FLOWS in Bangla

• Presents information about an entity's changes in cash and cash equivalents for a period o Cash equivalents are short-term, highly liquid investments (expected to be converted to cash in three months) held to meet short-term cash needs rather than for investment or other purposes • Cash flows are classified as operating, investing, and financing cash flows • Option to use the indirect method or the direct method to present operating cash flows • Interest paid and interest and dividends received may be operating, investing, or financing • Dividends paid may be operating or financing • Income tax cash flows are operating unless specifically identified with investing or financing activities • Separate disclosure is required of some non-cash investing and financing transactions (for example, acquisition of assets by issue of debt) • Reconciliation of components of cash