IAS 16 and Net working capital days: Difference between pages

Latest revision as of 10:37, 15 July 2021

Working capital management.

(NWC days).

Net working capital days measures the length of time in days - positive or negative - between paying creditors and receiving cash from customers.

It is sometimes known as the working capital cycle.

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-International Accounting Standard 16, dealing with property, plant and equipment (PPE).
+''Working capital management.''
-Issued by the International Accounting Standards Board.
+(NWC days).
+Net working capital days measures the length of time in days - positive or negative - between paying creditors and receiving cash from customers.
-IAS 16 requires an entity to recognise an item of property, plant or equipment as an asset if, and only if:
-*It is probable that the future economic benefits that are attributable to the asset will flow to the entity; and
+It is sometimes known as the ''working capital cycle''.
-*The cost of the asset can be measured reliably.
 == See also ==
-* [[Capitalise]]
+* [[Cash conversion cycle]]
-* [[Fixed assets]]
+* [[Creditors]]
-* [[IAS 38]]
+* [[Net working capital]]
-* [[International Financial Reporting Standards]]
+* [[Operating cycle]]
-* [[Other comprehensive income]]
+* [[Order to cash cycle]]
-* [[Property, plant and equipment]]
+* [[Working capital management]]
-* [[Reporting entity]]
+[[Category:The_business_context]]
-== External link ==
+[[Category:Cash_management]]
-[https://www.iasplus.com/en/standards/ias/ias16 IAS 16 - IAS Plus]
+[[Category:Liquidity_management]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Corporate_finance]]