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Category Archives: Statement of cash flows
Disclosing cash flow per share in financial statements – don’t do it!
by John Hughes A while ago, at its June 2010 meeting, the CICA’s IFRS Discussion group addressed the issue of reporting cash flow per share, in the following terms: Since 2003, Canadian standards have specifically prohibited financial statement presentation of … Continue reading
Closing the Rosen files
by John Hughes Let’s deal with the last two items in Al Rosen’s list of IFRS-related problems (see my November 3, 10 and 14 postings): More specifically, some of the most common issues that will pose problems for investors include: … Continue reading