国际财务报告准则比较5.pptVIP

第五章 国际会计准则第7号——现金流量表Chapter 4 Cash Flow Statements(IAS 7) 4.1 Problems Addressed Information about the cash flows of an entity provides users with information in order to form an opinion on financial stucture of the entity, solvency(偿付能力) and liquidity（流动性） of the entity, the timing and certainty of cash flows, ability of the entity to generate cash and cash equivalents,and present value of future cash flows of different entities(through models) 4.2 Scope of the standard This standard concerns the issue of cash flow statements.All entities are required to present a cash flow statement that r