TY  - BOOK
ED  - International Federation of Accountants
TI  - Cash flow statements
T2  - Exposure draft
AV  - HF 5601 .E96 199808 no. 2 
PY  - 1998///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad
KW  - Gestión financiera
N1  - Scope, 1 --; Benefits of cash flow information, 8 --; Definitions, 11 --; Presentation of a cash flow statement, 16 --; Reporting cash flows from operating activities, 29 --; Reporting cash flows from investing and financing activities, 33 --; Reporting cash flows on a net basis, 34 --; Foreign currency cash flows, 37 --; Extraordinary items, 41 --; Interest and dividends, 43 --; Taxes on net surplus, 47 --; Investments in controlled entities, associates and joint ventures, 50 --; Acquisitions and disposals of controlled entities and other operating units, 52 --; Non-cash transactions, 57 --; Components of cash and cash Equivalents, 59 --; Other disclosures, 62 --; Effective date, 67 --; Appendix - cash flow statement
ER  -