Scribd Logo
Upload

Welcome to Scribd!

  • As 3 Foreign Currency Cash Flows - Disclosure

    Uploaded by

    naren.varma
    5 views2 pages
    The document discusses whether foreign exchange rate impacts should be reported separately in a company's cash flow statement. It notes that foreign exchange rate changes on foreign currency cash balances and operating, investing, and financing cash flows should each be reported separately.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document discusses whether foreign exchange rate impacts should be reported separately in a company's cash flow statement. It notes that foreign exchange rate changes on foreign currency cash balances and operating, investing, and financing cash flows should each be reported separately.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views2 pages

    As 3 Foreign Currency Cash Flows - Disclosure

    Uploaded by

    naren.varma
    The document discusses whether foreign exchange rate impacts should be reported separately in a company's cash flow statement. It notes that foreign exchange rate changes on foreign currency cash balances and operating, investing, and financing cash flows should each be reported separately.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    S NO Particulars Desired A

    18 Is forex rate impact on foreign currency cash part of cash change reconciliation between Yes

    19 Is forex impact on operating cash flows reported separately? Yes

    20 Is forex impact on investing cash flows reported separately? Yes

    21 Is forex impact on financing cash flows reported separately? Yes


    N/A Description Rules

    Whether the effect of changes in exchange rates on cash and cash equivalents held in
    a foreign currency is reported as a separate part of the reconciliation of the changes
    in cash and cash equivalents during the period (i.e. reconciliation of cash and cash
    No equivalents at the beginning and at the end of the period).
    Is the impact of exchange rate changes reported separately for cash flows from
    No operating activities?
    Is the impact of exchange rate changes reported separately for cash flows from
    No investing activities?
    Is the impact of exchange rate changes reported separately for cash flows from
    No financing activities?

    You might also like