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首页> 外文期刊>International Journal of Scientific & Technology Research >Preparation Of The Statement Of Cash Flows In Accordance With IAS 7
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Preparation Of The Statement Of Cash Flows In Accordance With IAS 7

机译：根据IAS 7编制现金流量表

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Abstract: International Accounting Standard (IAS) 1: Presentation of financial statements, stipulates that the statement of cash flows is one of the primary annual financial statements to be prepared by every entity using the international financial reporting standards (IFRS). It should be given equal prominence as the other financial statements. This is a very important statement as it shows how much cash was generated from what sources and how that cash was utilised. IAS 7 Statement of cash flows details the provisions for the preparation of this very important statement. The amounts required in the preparation of this statements are not readily available from the financial accounts, and have to be calculated from the financial information available. The purpose of this article is to provide a step by step explanation regarding the preparation of the statement of cash flows. Both the direct and indirect methods are explained in some detail. It is hoped that both students and practitioners will befit from this exposition.
机译：摘要：国际会计准则（IAS）1：财务报表的编制，规定现金流量表是每个实体使用国际财务报告准则（IFRS）编制的主要年度财务报表之一。它应与其他财务报表同等重要。这是一个非常重要的声明，因为它显示了从哪些来源产生了多少现金以及如何使用这些现金。 IAS 7现金流量表详细说明了准备此非常重要的报表的准备金。编制此报表所需的金额无法从财务帐户中轻松获得，而必须从可用的财务信息中进行计算。本文的目的是就现金流量表的编制提供逐步说明。直接和间接方法都有详细说明。希望学生和从业者都将从这个博览会中受益。

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