Accounting, Cash Flow and Value Relevance
Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value re
- PDF / 2,754,190 Bytes
- 116 Pages / 439.43 x 666.14 pts Page_size
- 5 Downloads / 174 Views
Francesco Paolone
Accounting, Cash Flow and Value Relevance
123
SpringerBriefs in Accounting Series Editors Peter Schuster, Fakultät Wirtschaftswissenschaften, Hochschule Schmalkalden, Schmalkalden, Thüringen, Germany Robert Luther, Department of Accounting, University of the West of England, Bristol, UK
More information about this series at http://www.springer.com/series/11900
Francesco Paolone
Accounting, Cash Flow and Value Relevance
Francesco Paolone Mercatorum University LUISS University Rome, Italy
ISSN 2196-7873 ISSN 2196-7881 (electronic) SpringerBriefs in Accounting ISBN 978-3-030-50687-2 ISBN 978-3-030-50688-9 (eBook) https://doi.org/10.1007/978-3-030-50688-9 © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2020 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Switzerland AG. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
To Francesca
Contents
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 4
2
The Cash Flow Statement Under IAS/IFRS . . . . . . . . . . . . . . . . . . . 2.1 A Brief History of Cash Flow Reporting Under IAS 7 . . . . . . . . . 2.2 The General Content of Cash Flow Statement Under IAS 1 . . . . . . 2.3 The Content of IAS 7: Cash Flow Statement . . . . . . . . . . . . . . . . . 2.4 The Definition of Cash and Cash Equivalents . . . . . . . . . . . . . . . . 2.5 The Preparation of Cash Flow Statement . . . . . . . . . . . . . . . . . . . 2.6 Specific Issues of Cash Flow Classification . . . . . . . . . . . . . . . . . 2.6.1 Cash Flows in Foreign Currency . . . . . . . . . . . . . . . . . . . . 2.6.2 Interest and Divide
Data Loading...
