Statement of cash flows : preparation, presentation, and use

Content: Chapter 1 1-1 Statement of Cash Flows Summary of Presentation Requirements 1-1 What Is a Statement of Cash Flows? 1-2 Fundamentals of Cash Flow Presentation 1-3 Cash Flow Reporting Guidance 1-6 Classification   1-9 Preparing a Statement of Cash Flows    1-16 Illustration of Direct and Indirect Methods    1-19 Comprehensive Exercise    1-22 Appendix A 1-27 Supplemental Problems   1-27 Chapter 2 2-1 Cash Equivalents and Gross Versus Net Presentation: Issues and Examples 2-1 Presentation Fundamentals  2-2 Cash Equivalents 2-7 Gross Versus Net Cash Flow Reporting 2-14 Comprehensive Exercises   2-20 Appendix A 2-23 Supplemental Problems   2-23 Chapter 3  3-1 Presentation Issues: Investing, Financing, and Noncash Activities    3-1 Issues Related to Classification 3-3 Installment Sales and Purchases 3-10 Addressing Diversity in Classification Decisions 3-15 Reporting Noncash Transactions  3-17 Issues Related to Noncash Transactions 3-21 Comprehensive Exercises  3-23 Appendix A 3-27 Supplemental Problems 3-27 Chapter 4  4-1 Operating Section Presentation Direct or Indirect? 4-1 Operating Section Presentation 4-2 Current Reporting Requirements 4-8 Advantages of Alternative Presentations 4-10 Direct Method Costs    4-15 The Indirect Direct Approach 4-16 What Is Next?  4-19 Illustrative Indirect and Direct Method Statements 4-20 Comprehensive Exercises  4-28 Appendix A 4-33 Supplemental Problem 4-33 Chapter 5  5-1 Operating Section Reporting Issues 5-1 Lack of Line Item Reconciliation 5-2 Using or Misusing the Cash From Operations Total 5-8 Operations: Miscellaneous Classification Items   5-11 Business Combinations and Segment Dispositions 5-17 Comprehensive Illustration 5-24 Summary of Current Statement of Cash Flows Requirements 5-30 Comprehensive Exercises   5-31 Appendix A 5-43 Supplemental Problems   5-43 Chapter 6 6-1 Ongoing Developments in the Statement of Cash Flows Reporting   6-1 IAS 7: Statement of Cash Flows 6-2 Proposals for Revisions to Financial Statement Preparation for Not-for-Profit Entities    6-4 Proposals for Revisions to Financial Statement Preparation for Business Entities   6-5 Statement Classification 6-7 Modified Classifications on the Statement of Cash Flows 6-9 Statement of Cash Flows: Other Tentative Decisions 6-13 Analysis of Changes in Assets and Liabilities 6-16 Glossary Glossary 1 Index  Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 12 Chapter 3 Solutions 16 Chapter 4 Solutions 22 Chapter 5 Solutions 26 Chapter 6 Solutions 45