Microsoft Dynamics 365 Operations, IAS 7, “Statement of Cash Flows”


Presentation Description

The cash flow statement is one of the primary statements in financial reporting. It presents the generation and use of ‘cash and cash equivalents’ by category (operating, investing and finance) over a specific period of time. It provides users with a basis to assess the entity’s ability to generate and utilize its cash.


Presentation Transcript

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Microsoft Dynamics 365 Operations IAS 7 Microsoft Dynamics 365 The cash flow statement is among the principal statements in fiscal reporting. It presents both the creation and application of cash and cash equivalents by class working investing and fund within a particular time period. It provides customers with a foundation to estimate the entitys capacity to create and use its money. Operating activities are the things revenue-producing pursuits. Investing activities are the acquisition and disposal of long term assets such as business combinations and investments which arent money equivalents. Financing actions are fluctuations in equity and borrowings. Management may pose operating cash flows using either the direct method gross money receipts/payments or the indirect method adjusting net gain or loss to non-operating and non-cash trades also for changes in operating capital. Cash flows relating to tax on earnings are categorized and independently disclosed under operating activities unless they could be particularly attributed to financing or investing activities. The sum which summarizes the impact of this working investing and financing cash flows will be that the motion in the balance of cash and cash equivalents for the time. Separate disclosure is made from significant non-cash trades as an instance the dilemma of equity to the purchase of a subsidiary or the purchase of an asset by means of a finance lease.

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Support for IAS 7 at AX 2012 R3 In Microsoft Dynamics AX Management Reporter offers predefined Cash flow record templates based on primary account category. The predefined money flow statement includes all the segments described for IAS 7. If needed the predefined cash flow statement could be upgraded. The cash flows of a foreign subsidiary could be interpreted by using exchange rates and also could be looked at in any of those monies dependent on the prices defined to the money flow accounts at Microsoft Dynamics AX.

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