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所在平台: Udemy |
课程主页: https://www.udemy.com/course/statement-of-cash-flows-ifrs-edition/
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**课程名称：** 现金流量表 - IFRS 版 **课程概述：** 本课程深入讲解了现金流量表的重要性、目的和用途，以及如何依据国际会计准则（IAS 7）编制现金流量表。课程强调现金对企业生存和发展的重要性，并解释了权责发生制下利润与现金流之间的差异，以及长期无法产生正向经营现金流的潜在风险。 课程将系统阐述现金流量表的各个组成部分，包括经营活动、投资活动和筹资活动的现金流量，以及现金及现金等价物的概念和一般格式。同时，课程还将介绍编制现金流量表所需的信息来源，并重点讲解了广泛使用的间接法，包括间接法下的具体项目调整。此外，课程还将涉及利息和股利的披露，以及非现金的投资和筹资活动的处理。 **课程内容：** * 现金的重要性 * 现金流量表的目的 * 现金流量表的用途 * 经营活动现金流量 * 投资活动现金流量 * 筹资活动现金流量 * 现金及现金等价物 * 现金流量表的一般格式 * 编制现金流量表的信息来源 * 直接法与间接法 * 间接法中的各项调整 * 利息和股利的披露 * 非现金的投资和筹资活动
Cash is important to any business. Investors usually look at net income as a main indicator to evaluate the company's performance and project future results. But the main question here, how long this profit would be expected to continue? Revenues and expenses are recognized based on accrual accounting principle. As a result, we can report our profit in the income statement even though we didn't collect the cash from our customers. If this case continues for a long period, the company will start to generate negative cash flows from its operations. In the long run, it will not be able to settle its liabilities and it may be filed for bankruptcy.This course will walk you through all the basics of preparing the statement of cash flows in compliance with the International Accounting Standard (IAS 7). We will start with the importance of cash, the purpose, and the usefulness of the statement of cash flows. After that, we will explain all related subjects step by step.The direct method is recommended by the standard. But, we will focus more on using the indirect method since it is widely used. There are two exercises to practice with me. Gradually you will be ready to prepare the statement in any company.Course ContentThis course is will covers the basics of preparing the statement of cash flows as follow:Why cash is that important?Purpose of the statement of cash flows.Usefulness of the statement of cash flows.Operating cash flows.Investing cash flows.Financing cash flows.Cash and cash equivalents.The general format of the statement of cash flows.Sources of information to prepare the statement.Direct vs indirect methods.Indirect method items.Disclosure of interest and dividends.Non-cash transactions from investing and financing activities.
