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Conception of Cash Flow Statement on the Consolidated Basis
[Koncepce vykazování peněžních toků na konsolidovaném základě]

Author

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  • Vladimír Zelenka

Abstract

There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement is the way of involvement of gross cash outflow and gross cash inflow from the acquisition of subsidiary, or from its disposal respectively. Good understanding of theoretical concepts of consolidation of cash flow statement is essential for correct interpretation of consolidated figures of cash flow statements. However the investment concept only can present relevant information about the cash flows. IAS 7 and other advanced standard on cash flow statement are based on investment concept.

Suggested Citation

  • Vladimír Zelenka, 2012. "Conception of Cash Flow Statement on the Consolidated Basis [Koncepce vykazování peněžních toků na konsolidovaném základě]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 60-70.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:4:id:7:p:60-70
    DOI: 10.18267/j.cfuc.7
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    Keywords

    Cash Flow Statement; Concept of Pure Consolidation; Investment Concept; Consolidated financial statements; IFRS; Výkaz peněžních toků; Ryze konsolidační koncepce; Investiční koncepce; Konsolidovaná účetní závěrka;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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