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Statement of Cash Flows: Preparation, Presentation, and Use

Statement of Cash Flows: Preparation, Presentation, and Use

作者： Tom Klammer
出版商： John Wiley & Sons
ISBN: 9781119508984
出版时间 February 2018
规格： Paperback , 288 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

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详细
Disposed to numerous challenges and shortcomings, a cash flow statement is one of the most important financial statements for business. This book introduces the accountant to, and helps to boil down, the intricacies of the overall cash flow statement and its three major sections.

Readers will review options for statement of cash flows preparation and presentation and methods to improve cash flow analysis. They will also explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events.

This book includes new changes resulting from FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force), and FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force).

This book will help accounants to:
- Recall the fundamental cash flow reporting requirements.
- Recall how to prepare a statement of cash flows using both the direct and indirect method of presenting operating information.
- Identify when investing and financing cash flows can be reported net.
- Identify cash flow transactions as operating, investing, or financing.
- Indicate how to present and disclose significant transactions that have no direct cash flow effect.
- Recall how to report selected operating items such as interest, taxes, and receivables.
Chapter 1 1-1

Statement of Cash Flows Summary of Presentation Requirements 1-1

What Is a Statement of Cash Flows? 1-2

Fundamentals of Cash Flow Presentation 1-3

Cash Flow Reporting Guidance 1-6

Classification   1-9

Preparing a Statement of Cash Flows    1-16

Illustration of Direct and Indirect Methods    1-19

Comprehensive Exercise    1-22

Appendix A 1-27

Supplemental Problems   1-27

Chapter 2 2-1

Cash Equivalents and Gross Versus Net Presentation: Issues and Examples 2-1

Presentation Fundamentals 2-2

Cash Equivalents 2-7

Gross Versus Net Cash Flow Reporting 2-14

Comprehensive Exercises   2-20

Appendix A 2-23

Supplemental Problems   2-23

Chapter 3 3-1

Presentation Issues: Investing, Financing, and Noncash Activities    3-1

Issues Related to Classification 3-3

Installment Sales and Purchases 3-10

Addressing Diversity in Classification Decisions 3-15

Reporting Noncash Transactions 3-17

Issues Related to Noncash Transactions 3-21

Comprehensive Exercises 3-23

Appendix A 3-27

Supplemental Problems 3-27

Chapter 4 4-1

Operating Section Presentation Direct or Indirect? 4-1

Operating Section Presentation 4-2

Current Reporting Requirements 4-8

Advantages of Alternative Presentations 4-10

Direct Method Costs    4-15

The Indirect Direct Approach 4-16

What Is Next? 4-19

Illustrative Indirect and Direct Method Statements 4-20

Comprehensive Exercises 4-28

Appendix A 4-33

Supplemental Problem 4-33

Chapter 5 5-1

Operating Section Reporting Issues 5-1

Lack of Line Item Reconciliation 5-2

Using or Misusing the Cash From Operations Total 5-8

Operations: Miscellaneous Classification Items   5-11

Business Combinations and Segment Dispositions 5-17

Comprehensive Illustration 5-24

Summary of Current Statement of Cash Flows Requirements 5-30

Comprehensive Exercises   5-31

Appendix A 5-43

Supplemental Problems   5-43

Chapter 6 6-1

Ongoing Developments in the Statement of Cash Flows Reporting   6-1

IAS 7: Statement of Cash Flows 6-2

Proposals for Revisions to Financial Statement Preparation for Not-for-Profit Entities    6-4

Proposals for Revisions to Financial Statement Preparation for Business Entities   6-5

Statement Classification 6-7

Modified Classifications on the Statement of Cash Flows 6-9

Statement of Cash Flows: Other Tentative Decisions 6-13

Analysis of Changes in Assets and Liabilities 6-16

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 12

Chapter 3 Solutions 16

Chapter 4 Solutions 22

Chapter 5 Solutions 26

Chapter 6 Solutions 45
Tom Klammer is a retired accounting professor who remains active in academic and professional education. He works on revisions and updates Strategic Cost Management modules that are available for both academic and professional use. He monitors FASB/IFRS convergence with particular interest in the cash flow reporting requirements. Klammer is an associate editor of IMA's case journal.

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