A carregar...
Publicação
Reporting cash flow evidence from campanies listed in the Euronext Lisbon
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 437.25 KB | Adobe PDF |
Orientador(es)
Resumo(s)
Based on the 2013 and 2014 consolidated statements of cash flows of companies listed
in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in
accordance with International Accounting Standards 7, specifically the format, the choice of
classification interests, dividends paid and received and the composition of cash and cash
equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of
financial statements. The results show evidence of uniformity and consistency in the use of the
direct method for reporting operational activities in both years, but there are some differences
regarding the disclosure of interests and dividends, paid and received, respectively.
Descrição
Palavras-chave
IAS 7 Statement of cash flows Direct method Cash and cash equivalents Euronext Lisbon