Çankaya GCRIS Standart veritabanının içerik oluşturulması ve kurulumu Research Ecosystems (https://www.researchecosystems.com) tarafından devam etmektedir. Bu süreçte gördüğünüz verilerde eksikler olabilir.
 

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

No Thumbnail Available

Date

2023

Authors

Öztürk, Can
Baker, Charles Richard

Journal Title

Journal ISSN

Volume Title

Publisher

Open Access Color

OpenAIRE Downloads

OpenAIRE Views

Research Projects

Organizational Units

Journal Issue

Events

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.

Description

Keywords

IAS 7, Improved Financial Communication, International Financial Reporting, Statement Of Cash Flows

Turkish CoHE Thesis Center URL

Fields of Science

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).

WoS Q

Scopus Q

Source

Accounting, Finance, Sustainability, Governance and Fraud

Volume

Issue

Start Page

29

End Page

60