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imported>Doug Williamson |
imported>P.F.cowdell@shu.ac.uk |
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| ''Financial reporting''
| | Catastrophe bond. |
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| 1.
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| One of the primary published financial statements of a reporting entity.
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| The Cashflow statement shows the cash movements within the entity, broken down into several categories prescribed by:
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| (1) accounting rules for external reporting and
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| (2) management's requirements for internal reporting.
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| 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.
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| Relevant accounting standards include Section 7 of FRS 102.
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| 2.
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| An internal report giving similar information, but formatted according to internal management requirements.
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| == See also == | | == See also == |
| * [[Balance sheet]] | | * [[Catastrophe bond]] |
| * [[Bookkeeping]]
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| * [[Cash]]
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| * [[Cash and cash equivalents]]
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| * [[Cash conversion cycle]]
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| * [[Cash flow statement]]
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| * [[Cash management]]
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| * [[Direct method]]
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| * [[FRS 102]]
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| * [[Income statement]]
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| * [[Indirect method]]
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| * [[Primary statements]]
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| * [[Profit and Loss account]]
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| [[Category:Cash_management]] | | [[Category:Debt_Capital_Markets]] |
| | [[Category:Business_and_Operational_Risk]] |
| | [[Category:Managing_Risk]] |
Revision as of 20:17, 17 August 2014
Catastrophe bond.
See also