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R22-R23 - Coggle Diagram
R22-R23
understanding the B/S (R22)
format of balance sheet
IFRS
用liquidity排序
current
non-current
GAAP
current
non-current
shareholders equity
capital
common stock
preferred stock
additional paid in capital
retained earning
accumulated OCI
4 types of OCI
IFRS- revaluation surplus
treasury stock
a negative number
minority interst
financial investment
GAAP
held to maturity
unrealized--not reported
realized-- I/S
trading security
unrealized I/S
realized--I/S
avaialble for sale
unrealized- in equity (OCI)
realized--I/S
IFRS
amortized cost
unrealized-- not reported
realized--I/S
fair value through
profit or loss
unrealized--I/S
realized I/S
fair value
through OCI
unrealized--equity (OCI)
realized-- I/S
understanding the C/F (R23)
types of cash flow
GAAP
CFO
inflow
cash collected from customers
sale proceeds from trading securities
interest received
dividend received
outflow
cash paid to employees and suppliers
acquisition of trading securities
cash paid for other expenses purchase trading
interest paid
taxes paid
CFF
inflow
principal amounts of debt issued
proceeds from issuing stocks
outflow
principal paid on debt
payments to reacquire stock
dividends paid to shareholders
dividend paid
计算方法
dividend paid= - dividend declared + change in dividend payable
beg R/E + NI - dividend declared = END R/E
dividend是CFF流出的主要原因
interest paid
dividend and interest received
计算方法
indirect method
CFO=NI+ Non cash expense- changes in WC
先找到NI
加回amortization- non cash expense
add back lossess and substract gains
adjust changes in working capitals
inflow
sales
interest received
A/R collected
outflows
purchases
salaries and wages
income taxes
interest
direct method
cash received from customer
net revenue - changes in A/R
cash paid to suppliers
purchase - changes in A/P
purchase= change in inventory + COGS
cash paid to employees
wage expense - changes in wage payable
interest paid
interest expense- changes in interest payable
tax paid
tax expense- changes in tax payable
CFI
inflow
sale proceeds from fixed assets
sale proceeds from debt & equity investment
principal received from loan made to others
outflow
acquisition of fixed asset
acquisition of debt and equity investment
loans made to others
计算方法
CFI=-(ending BV + depreciation - Beg BV) + (gain-loss)
gain/loss= proceeds received - disposal NBV
proceeds received formula 很重要
IFRS
interest paid
CFO
CFF
dividend paid
CFO
CFF
dividend and interest received
CFO
CFI
free cash flow
FCFF
背formula
FCFE
背formula