Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 72

1  Authoritative Literature Subtopic Scope and Scope Exceptions

2  Practice Alert Information People Timing

3  Presentation and Disclosure Requirements Objective Cash and Cash Equivalents Restrictions on Cash and Cash Equivalents Gross versus Net Basis Classification of Cash Receipts and Disbursements Operating Activities—Cash Inflows Operating Activities—Cash Outflows Investing Activities—Cash Inflows Investing Activities—Cash Outflows Financing Activities—Cash Inflows Financing Activities—Cash Outflows Other Issues Related to Classification of Cash Flows Acquisition and Sales of Trading Debt Securities Insurance Proceeds and Payments Distributions Received from Equity Method Investees More Than One Class of Cash Flows Discontinued Operations Noncash Investing and Financing Activities Reporting Hedging Transactions Other Topics with Cash Flow Subtopics Format of the Statement of Cash Flows The Direct Method The Indirect Method Reconciliation of Net Income and Net Cash Flow from Operating Activities

4  Presentation and Disclosure Examples Example 6.1: Statement of Cash Flows (without Details of Operating Activities) Operating Activities Presentation Example 6.2: Operating Activities: Formats for Direct and Indirect Methods Example 6.3: Statement of Cash Consolidated Entities Example 6.4: Cash and Cash Equivalents—Accounting Policy Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details Example 6.6: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities Example 6.7: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities Example 6.8: Nature of Restrictions on Cash and Cash Equivalents Restricted Cash Example 6.9: Nature of Restrictions on Cash and Cash Equivalents with Internal Reference Restricted Cash Example 6.10: Disclosure in Tabular Format—Restricted Cash Presented in More Than One Line Item on the Balance Sheet