FAR 7 Q 3 A

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Author:
Joens1313
ID:
225512
Filename:
FAR 7 Q 3 A
Updated:
2013-07-01 01:42:19
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FAR
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FAR 7 Q 3 A
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  1. Under IFRS interest received can be classified as Operating Cash Flow or Investing Cash Flow on the -------------------------
    cash flow statement
  2. Under ------- interest received can be classified as Operating Cash Flow or Investing Cash Flow on the cash flow statement
    IFRS
  3. Under IFRS interest received can be classified as ------------------------- or Investing Cash Flow on the cash flow statement
    Operating Cash Flow
  4. Under IFRS interest received can be classified as Operating Cash Flow or ------------------------ on the cash flow statement
    Investing Cash Flow
  5. Under ------ dividends paid can be classified as Financing Cash Flow or Operating Cash Flow on the cash flow statement.
    IFRS
  6. Under IFRS dividends paid can be classified as ------------------------ or Operating Cash Flow on the cash flow statement.
    Financing Cash Flow
  7. Under IFRS dividends paid can be classified as Financing Cash Flow or ----------------------- on the cash flow statement.
    Operating Cash Flow
  8. Under IFRS dividends paid can be classified as Financing Cash Flow or Operating Cash Flow on the ------------------------.
    cash flow statement
  9. Under IFRS dividends ----- can be classified as Financing Cash Flow or Operating Cash Flow on the cash flow statement.
    paid
  10. The operating cash flow to total debt ratio will be ----------------- by classifying dividend payouts as Financing Cash Flow
    improved
  11. The operating cash flow to total debt ratio will be improved by classifying dividend payouts as ---------------------
    Financing Cash Flow
  12. Under ------ taxes paid can be classified as Operating Cash Flow, Investing Cash Flow, or Financing Cash Flow.
    IFRS
  13. Under IFRS taxes paid can be classified as ---------------------, ---------------------------, or Financing Cash Flow.
    Operating Cash Flow, Investing Cash Flow
  14. Under IFRS taxes paid can be classified as Operating Cash Flow, Investing Cash Flow, or ------------------------.
    Financing Cash Flow
  15. In order to improve the operating cash flow to total debt ratio, under IFRS, dividends received should be classified as ---------------------------.
    operating cash flow
  16. In order to improve the operating cash flow to total debt ratio, under ------, dividends received should be classified as Operating Cash Flow.
    IFRS
  17. In order to improve the operating cash flow to total debt ratio, under IFRS, --------------------- should be classified as Operating Cash Flow.
    dividends received
  18. dividend to stockholders should be classified as a -------------------.
    financing cash outflow
  19. the purchase and sale of property plant and equipment, under US GAAP, will fall under --------------------------.
    cash from from investing
  20. loans to other entities and the consequent collection of the loans are reflected in the investing activity section of the cash flow statement under US GAAP
  21. loans to other entities and the consequent collection of the loans are reflected in the ------------------------------ of the cash flow statement under US GAAP
    investing activity section
  22. Under IFRS dividends paid may be reported in either ----------------------- or in ---------------------------.
    operating cash flow,  financing cash flow
  23. Under ------ dividends paid may be reported in either operating cash flow or in financing cash flow.
    IFRS
  24. under IFRS interest paid during a period is reported on the statement of cash flows in?
    The operating or financing cash flow
  25. Under IFRS interest paid may be reported in either -------------------------- or in -------------------------
    operating cash flow financing cash flow
  26. Under IFRS interest received may be reported in either ------------------ or in ------------------------------
    operating cash flow, investing cash flow
  27. Under ------- interest received may be reported in either operating cash flow or in investing cash flow
    IFRS
  28. Under US GAAP interest received must be reported only in ------------------
    operating cash flow
  29. Under --------- interest received must be reported only in operating cash flow
    US GAAP
  30. How should the amortization of bond discount on long term debt be reported in a statement of cash flows prepared using the indirect method
    in operating activities as an addition to income

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