October 2021

Content Disclosure initiative — Net debt Increase in Noncash Current Assets Amendments under consideration by the IASB 10-45 – Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents Statement We comment on two IFRS Interpretations Committee tentative agenda decisions Issuance of common stock in relation to the conversion of preferred stock. The cash-to-income ratio measures …

Cash Flow Statement Operating, Financing, Investing Activities Read More »