现金流量表相关知识英文版 .pptVIP

Chapter 7Statement of Cash flowsIAS 7;1. Main definitions:;;2. Presentation of the Statement of Cash Flows;Examples of cash flows from operating activities are:;Examples of cash flows arising from investing activities are:;Examples of cash flows arising from financing activities are:;Interest and Dividends;Taxes on Income;3. Disclosure;4. Methods of preparing statement of cash flows;direct method;indirect method;;