Statements of cash flows: three international examples
Author: Demers, Elizabeth ; O'Grady, AnthonyINSEAD Area: Accounting and ControlPublisher: Fontainebleau : INSEAD, 2010.Language: EnglishDescription: 8 p.Type of document: INSEAD CaseNote: Latest version available via https://publishing.insead.eduAbstract: This case introduces the Statement of Cash Flows by way of a general explanation of the purpose and format of the statement, followed by an assignment involving the analysis of three very different companies' statements of cash flows. The latter should stimulate significant in-class discussions and learning opportunities. Although all three statements are IFRS-compliant, the examples include both the direct and indirect methods.Pedagogical Objectives: To teach students how to understand and interpret the information presented in the statement of cash flows; to introduce financial analysis of the cash flow statement.| Item type | Current location | Collection | Call number | Status | Date due | Barcode | Item holds |
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Latest version available via <a href=https://publishing.insead.edu>https://publishing.insead.edu</a>
This case introduces the Statement of Cash Flows by way of a general explanation of the purpose and format of the statement, followed by an assignment involving the analysis of three very different companies' statements of cash flows. The latter should stimulate significant in-class discussions and learning opportunities. Although all three statements are IFRS-compliant, the examples include both the direct and indirect methods.
To teach students how to understand and interpret the information presented in the statement of cash flows; to introduce financial analysis of the cash flow statement.
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