Отчет о движении денежных средств (МСФО 7) /Cash flow statements (IAS 7)

IAS 7 Отчеты о движении денежных средств
Источник: книга "Международные стандарты финансовой отчетности: Практическое руководство" Хенни Ван Грюнинг, Мариус Коэн, 2004 г.
Опубликовано: 16 сентября 2005

1. Problems addressed

Information about the historical changes in cash and cash equivalents of an enterprise is required in the form of a cash flow statement classifying cash flows during the reporting period from the operating, investing, and financing activities. Users require this information in order to form an opinion on:

  • Changes in net assets.
  • Financial structure of the enterprise.
  • Solvency and liquidity of the enterprise.
  • Ability of the enterprise to influence the amounts and timing of cash flows.
  • Ability of the enterprise to generate cash.
  • Present value of future cash flows of different enterprises (through models).