Cashflow statement and Preliminary rulings: Difference between pages

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''Financial reporting''
''European Union law.''


1.
The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.
 
One of the primary published financial statements of a reporting entity. 
 
The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed (1) by accounting rules for external reporting and (2) by management's requirements for internal reporting.
 
It may reconcile - for example - the accounting profit in the income statement with the total net changes in cash and cash equivalents in the balance sheet.
 
 
Relevant accounting standards include Section 7 of FRS 102.
 
 
2.
 
An internal report giving similar information, but formatted according to internal management requirements.




== See also ==
== See also ==
* [[Balance sheet]]
* [[European Court of Justice]]
* [[Cash]]
* [[European Union]]
* [[Cash and cash equivalents]]
* [[Cash conversion cycle]]
* [[Cash flow statement]]
* [[Cash management]]
* [[Direct method]]
* [[Income statement]]
* [[Indirect method]]
* [[Primary statements]]
* [[Profit and Loss account]]
* [[CertICM]]
* [[FRS 102]]


[[Category:Cash_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 13:27, 17 July 2019

European Union law.

The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.


See also

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