STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS参考.ppt

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STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS参考.ppt

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STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS参考

Learning Objectives Explain the uses and limitations of a statement of financial position. Identify the major classifications of the statement of financial position. Prepare a classified statement of financial position using the report and account formats. Indicate the purpose of the statement of cash flows. Identify the content of the statement of cash flows. Prepare a basic statement of cash flows. Understand the usefulness of the statement of cash flows. Determine additional information requiring note disclosure. Describe the major disclosure techniques for financial statements. Statement of Financial Position Statement of Financial Position Statement of Financial Position Statement of Financial Position Statement of Financial Position Statement of Financial Position Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Payment of cash, that is recorded as an asset because service or benefit will be received in the future.A company reports prepaid expenses at the amount of the unexpired or unconsumed cost. Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Classification Adjusting events after the reporting period If an event occurs subsequent to the end of the period, which provides information about conditions that existed at the period end, the appropriate items included in the financial statements should be adjusted to reflect the event. Such events are called “adjusting events after the reporting period.” (see notes lesson2 p35) Adjusting events after the reporting period Examples of these types of events, as discussed in paragraph 9 of IAS 10 include: the resolution of a court case ; the rec