Тема контрольной работы: IAS 7 поток денежных средств компании Volvo 2021

The general objective of the present study is to mvestigate and assess the

information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security returns. In examining the information content of cash flows, two objectives are then developed: to investigate the ability of the cash flow component in predicting future cash flows, and to compare the ability of cash flows and earnings in predicting future cash flows.

There are some reasons underlying the present study. First, several studies supported the hypothesis that cash flow statements have information content, while others have failed to advocate this hypothesis. Second, both income and cash flow statements are mutually exclusive or mutually inclusive statements. Third, the cash flow statement is relatively new so that market participants may not recognise it yet and may still prefer to use the income statement and the balance sheet rather than the cash flow data in their decision making. Finally, reporting entities generally announce their income prior to the publication of the full set of financial reports so that the income information may disseminate before the cash flow information becomes available to the market.

IAS 7 Cash flow Statement
IFRS 7 Statements of Cash Flows was revised in 1992 and replaced IFRS 7 Statement of Changes in Financial Position, approved in 1977.
The 1992 standard requires the financial statements to present a separate statement of cash flows and cash equivalents, in which the users of these statements are interested, receiving concentrated information about how the company creates and uses cash and cash equivalents.
Goals
An entity\'s cash flow information is useful in that it provides users of financial statements with a basis for assessing an entity\'s ability to generate cash and cash equivalents and the entity\'s need to use those cash flows. Economic decisions taken by users require an assessment of the entity\'s ability to generate cash and cash equivalents, as well as the timing and likelihood of their receipt. The purpose of this Standard is to require information about historical changes in an entity\'s cash and cash equivalents to be presented in the form of a cash flow statement that classifies cash flows from operating, investing and financing activities for the period.
Scope
The cash flow statement should present the cash flows and cash equivalents for the reporting period, subdivided and grouped by flows from operating, investing and financing activities. Operating activities generate the company\'s main revenue and main cash flows. Operating also includes any other activity of the organization that is not related to investment or financial. Cash flows from operating activities, as a rule, are the result of transactions and events included in the definition of net profit (loss). These include:
● cash receipts from the sale of goods and the provision of services, from rent, commission and other income, insurance compensation, commercial contracts, etc.;
● cash payments to suppliers for goods and services, organization personnel, insurance companies, and commercial contracts and tax liabilities.
Cash flows associated with the purchase and sale of securities acquired with a view to their resale can be attributed to operating activities. The expenditure of cash on repayment of a loan is recorded as a financing activity, and on the repayment of interest on a loan - as an operating activity.