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Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach

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dc.contributor.author Öztürk, Can
dc.contributor.author Baker, Charles Richard
dc.date.accessioned 2024-01-29T13:47:11Z
dc.date.available 2024-01-29T13:47:11Z
dc.date.issued 2023
dc.identifier.citation Öztürk, C.; Baker, C.R. "Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach", Accounting, Finance, Sustainability, Governance and Fraud, pp.29-60, (2023). tr_TR
dc.identifier.issn 25097873
dc.identifier.uri http://hdl.handle.net/20.500.12416/7035
dc.description.abstract This chapter provides perspectives on the preparation and presentation of the statement of cash flows under IAS 7 of the International Financial Reporting Standards by adopting an historical approach. It focuses on the transformation attempts of the statement of cash flows along with the influence of such attempts on the statement of financial position. It analyzes and discusses the proposed changes on this statement offered through (1) the Discussion Paper on preliminary views on Financial Statement Presentation that was published by the International Accounting Standards Board (IASB) in 2008 right after the compliance of IAS 1 (2007) Presentation of Financial Statements to other comprehensive income items, (2) the staff draft of Exposure Draft IFRS X Financial Statement Presentation that was issued by the staff of the IASB in 2010, (3) Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010–2012 Cycle that was published by the IASB in 2012, (4) staff Discussion Paper of the United Kingdom’s Financial Reporting Council that was published in 2016, and (5) the Exposure Draft ED/2019/7 General Presentation and Disclosure that was issued by the IASB in 2019 toward the objective of improved financial communication. tr_TR
dc.language.iso eng tr_TR
dc.relation.isversionof 10.1007/978-981-99-3346-4_3 tr_TR
dc.rights info:eu-repo/semantics/closedAccess tr_TR
dc.subject IAS 7 tr_TR
dc.subject Improved Financial Communication tr_TR
dc.subject International Financial Reporting tr_TR
dc.subject Statement Of Cash Flows tr_TR
dc.title Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach tr_TR
dc.type bookPart tr_TR
dc.relation.journal Accounting, Finance, Sustainability, Governance and Fraud tr_TR
dc.contributor.authorID 41482 tr_TR
dc.identifier.startpage 29 tr_TR
dc.identifier.endpage 60 tr_TR
dc.contributor.department Çankaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Bankacılık ve Finans Bölümü tr_TR


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