Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

(Other payments) (Taxes paid on income) Interestreceived/( paid) Dividendsreceived Cash flow from operating activities (A B. Cash flow from investing activities Tangiblefixed assets (Investments) Divestments Intangiblefixed assets (Investments) Divestments Financial fixed assets (investments) Divestments Financial assets notheldasfixed assets (Investments) Divestments (Acquisition of business units net of cash and cash equivalents) Disposal of business units net of cash and cash equivalents Cash flow from investing activities (B) C. Cash flow from financing activities Third-party funds Increase (decrease) in short-term bank borrowings Increase in loans (Repayment of loans) Equity Capital increaseagainst payment (Repayment of capital) Disposal (purchase) of treasury shares (Dividends (and interim dividends) paid) Cash flow from financing activities (C) Increase (decrease) in cash and cash equivalents (A ± B ± C) Exchange rate effect on cash and cash equivalents Cash and cash equivalentsat the beginning of the year of which bank and postaldeposits cheques cash and cash equivalents on hand Cash and cash equivalentsat the end of the year of which bank and postaldeposits cheques cash and valuables on hand Principle Gaap U.S.A. N. 95 E Asc 230 U.S. GAAP FAS 95-Statement of Cash Flows (Cash flow statement) supersedes and repeals APB Opinion No. 19, Reporting Changes in Financial Position, and requires the preparation of a document called a statement of cash flows, which is interpreted as a constituent part of financial reporting, like a balance sheet and a profit and loss statement. FAS 95 requires the cash flow statement to classify cash receipts and payments according to whether they arise from operating, investing or financing activities and provides definitions of each category. SFAS No. 95 encouraged companies to present cash flows from operating activities directly, indicating the main classes of operating cash receipts and payments (direct method). Enterprises that chose not to report operating cash receipts and payments were required to register the same amount of net cash flows from operating activities indirectly by adjusting net income to reconcile it to net cash flows from operating activities (the indirect or reconciliation method) by eliminating the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items included in net income that do not affect operating cash receipts and payments. If it used the direct method, a reconciliation between net income and net cash flows from operating activities had to be provided in a separate statement. In 1989, the need was perceived in the U.S.A. also to regulate the cash flow statements of governmental entities, which is why The Governmental Accounting Standards Board (GASB) began its study of cash flow reporting by evaluating the provisions of FASB 95 within the context of the governmental environment. 22 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics?