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 by:
 
(1) accounting rules for external reporting and
 
(2) 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]]
* [[Bookkeeping]]
* [[European Union]]
* [[Cash]]
* [[Cash and cash equivalents]]
* [[Cash conversion cycle]]
* [[Cash flow statement]]
* [[Cash management]]
* [[Direct method]]
* [[FRS 102]]
* [[Income statement]]
* [[Indirect method]]
* [[Primary statements]]
* [[Profit and Loss account]]


[[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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