個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Statements of Cash Flows: Three International Examples
內容大綱
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 3 statements are IFRS-compliant, the examples include both the direct and indirect methods.