Cash flow theory and cash flow statement (IAS 7)
Başlık çevirisi mevcut değil.
- Tez No: 402565
- Danışmanlar: PROF. DR. ION IONASCU
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Economics, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2008
- Dil: İngilizce
- Üniversite: Athenaeum Unıversıty
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
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Özet (Çeviri)
Basically terms, this research study evolved in response to my desire to find out some things more about Cash Flow Theory and Cash Flow Statement (IAS 7). The ultimate purpose of this action oriented research project is to assess cash and cash flow concept and cash flow statements on the base of IAS 7. It has been studied in this research theoretical concept of Cash Flow Theory and Cash Flow Statement (IAS 7) by utilizing tables or figures. In Chapter 1, I tried to open a window to describe the terminology of my study. In Chapter 1, introduction of the money, cash, cash flow and IAS have been tried basically to explain together with historical approaches. Additionally, the concept of cash and cash equivalents have been detailed on the base of IAS as meaning and others. In Chapter 2, cash flow statement has been detailed on general and IAS concept. Purpose and history and variations and the reason to crating cash flow budget have been discussed in this chapter. Other than those, cash flow activities, cash flow classification by financial institutions have been tried to analyze. In Chapter 3, Cash Flow Statement (IAS 7) specifically has been researched. In this part, the historical development of IAS 7 International Standard, fundamental principals and presentation of IAS 7 have been explained. In Chapter 4, comparison of FRS and IAS 7 has been shown by the helps of tables. In Chapter 5, the thesis has been summarized by explaining the concept of cash flow statement and IAS 7. In Chapter 6, Stonehill Machine Tools Ltd.'s 1999 and 2000 accounts has been examined.
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