Results 201 to 210 of about 11,651 (260)

Enhancing the role of innovative financing in global health. [PDF]

open access: yesGlob Health Res Policy
Wang Z   +8 more
europepmc   +1 more source

Cash Flow Statements

1994
In this chapter we shall consider cash flow statements, the information they provide and their uses. At present, cash flow statements are additional or supplementary statements, although some have argued that a system based on cash accounting should be used as an alternative to the accrual accounting system, with which you are now familiar.
Aidan Berry, Robin Jarvis
openaire   +2 more sources

Cash Flow Statements

1995
A profit and loss account is an important statement which assists users of accounts in assessing the financial performance of an organisation. It is prepared, as we know, using accounting concepts such as accruals or matching concept. It is important to understand that profit is an accounting concept and does not provide information about the financial
P. Stevens, B. Kriefman
openaire   +1 more source

Cash flow statements

1999
There is no statutory requirement for companies to produce a cash flow statement. However, FRS 1 (revised) Cash flow statements requires financial statements intended to give a true and fair view of the reporting entity’s financial position and profit or loss to include such a statement and related notes, unless the entity is specifically exempted from
Ken Wild, Brian Creighton
openaire   +1 more source

Cash flow statements

1992
There are only two types of financial statement: a statement which reports stocks of resources and claims against them at a single point in time (e.g. a balance sheet); and a statement which reports flows of resources (e.g. a profit and loss account). The gradual shift in emphasis in external financial reporting from the balance sheet to the profit and
Mike Davies   +2 more
openaire   +1 more source

Cash Flow Statement

1996
The cash flow statement is the third very important document which is produced by companies to help to explain what has been going on in the business. This statement is not required by law but is demanded by the Financial Reporting Standard (FRS) 1, since 1992. The aim of this chapter is to help you to understand why the statement is important and what
openaire   +1 more source

Preparing Cash Flow Statements

1993
The long-term survival of any business depends on its ability to generate cash from its main trading activities. Although it can raise money by borrowing or by selling additional shares there is a limit to the amount of capital that can be financed from outside sources. The same is true of asset disposals.
Sally Messenger, Humphrey Shaw
openaire   +1 more source

The Cash Flow Statement

2002
The cash flow statement is one of the components of a complete set of financial statements as specified in IAS 1, alongside the balance sheet and the income statement. As its name implies, it is a flow statement, like the income statement. The relationship between the cash flow statement and the income statement is presented in Exhibit 18.1.1 In ...
John Flower, Gabi Ebbers
openaire   +1 more source

The Statement of Cash Flows

2018
This chapter looks at the statement of cash flows, which presents users of financial information with details of cash inflows and outflows for an accounting period. It shows how the statement of cash flows links together the statement of profit or loss and the statement of financial position to demonstrate changes in an entity's financial position over
openaire   +1 more source

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