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国际会计准则委员会决定: 以“现金流量表”取代“财务状况变动表” 国际会计准则委员会曾于1991年7月,以第36号征求意见稿“E—36现金流量表”发布征求意见。现该委员会决定自1994年1月1日起以“现金流量表”取代“财务状况变动表”,编号仍为“国际会计准则第7号(IAS7)”。并规定将“现金流量表’作为企业每期对外公布的基本财务报表之一。 作为一个企业,不论其经营性质如何,不论其主营业务是什么,它们对于现金的需求是同样重要
The International Accounting Standards Board decided to: Replace the “Statement of Changes in Financial Statements” with the “Cash Flow Statement” The International Accounting Standards Committee issued its request for comments in July 1991 with the “E-36 Cash Flow Statement” of the ED Opinion Draft No. 36. The committee now decides to replace the “Statement of Changes in Financial Position” with the “Cash Flow Statement” starting from January 1, 1994, and the serial number is still “International Accounting Standard 7 (IAS7)”. It also stipulates that the “cash flow statement” is one of the basic financial statements announced by the company in each phase of the period.As an enterprise, regardless of the nature of its operations, no matter what its main business is, their demand for cash is equally important.