P21EN: The company’s funds flow statement - M211: Funds flow statement

  • il y a 7 ans
More informations on: https://actiononline.fr/parcours/tableau-de-financement-de-lentreprise

Learning goals:
- Know how to prepare a funds flow statement under French GAAP (PCG).
- Know how to prepare a cash flow statement in accordance with IAS 7

A word from the author:
Analysing a company’s balance sheet and income statement will not provide us with sufficient information to assess the company’s performance.
The balance sheet provides total sources and applications of funds at a particular moment in time.
The income statement shows final net income.
But we can’t see how the action took place. The funds flow statement aims to fill this gap: to provide an additional point of view using receipts and payments. We need the funds flow statement to explain the company’s performance and to show how it has developed.

Chapters:
- Key concepts
- Funds flow statement under French GAAP (PCG)
- Cash flow statement (IAS7)
- Quiz - Funds flow statement
- Case study – e-biz city

More informations on: https://actiononline.fr/parcours/tableau-de-financement-de-lentreprise