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Implikationen der Bestimmung des Cashflows aus betrieblicher Tätigkeit nach der direkten Methode

Listed author(s):
  • Volkmar Botta


    (University of Jena, Faculty of Economics)

  • Martin Köhler


    (PricewaterhouseCoopers AG, Wirtschaftsprüfungsgesellschaft, Berlin)

Registered author(s):

    Der vorliegende Beitrag befasst sich mit Zielsetzung, Anwendungsbereich und Umsetzung von IAS 7. Im Gegensatz zu der im Framework der IFRS propagierten einheitlichen Anwendung einer einzigen Methode auf gleichartige Sachverhalte verlangt IAS 7 die Anwendung der direkten Methode bei der Ermittlung von Cashflows aus Investitions- und Finanzierungstätigkeit während der Cashflow aus operativer Tätigkeit aufgrund des anders nicht zu bewältigenden Volumens zahlungswirksamer Vorgänge mit der indirekten Methode ermittelt werden darf. Der Beitrag zeigt, dass und wie der Cashflow aus operativer Tätigkeit trotz großer Datenmengen gleichfalls direkt ermittelt werden kann.

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    Paper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät in its series Jenaer Schriften zur Wirtschaftswissenschaft (Expired!) with number 16/2005.

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    Date of creation: 07 Nov 2005
    Handle: RePEc:jen:jenasw:2005-16
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