1 resultado para Direct method
Filtro por publicador
- ABACUS. Repositorio de Producción Científica - Universidad Europea (1)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (2)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (7)
- AMS Tesi di Laurea - Alm@DL - Università di Bologna (2)
- Aquatic Commons (4)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (5)
- Archimer: Archive de l'Institut francais de recherche pour l'exploitation de la mer (1)
- Archive of European Integration (1)
- Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco (1)
- Aston University Research Archive (26)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (18)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (24)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (2)
- Bioline International (1)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (21)
- Brock University, Canada (2)
- Bucknell University Digital Commons - Pensilvania - USA (1)
- Bulgarian Digital Mathematics Library at IMI-BAS (2)
- CaltechTHESIS (7)
- Cambridge University Engineering Department Publications Database (15)
- CentAUR: Central Archive University of Reading - UK (13)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (79)
- Cochin University of Science & Technology (CUSAT), India (4)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (1)
- CORA - Cork Open Research Archive - University College Cork - Ireland (4)
- Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest (2)
- CUNY Academic Works (1)
- Dalarna University College Electronic Archive (1)
- Digital Commons - Michigan Tech (7)
- Digital Commons at Florida International University (6)
- Digital Knowledge Repository of Central Drug Research Institute (1)
- Digital Peer Publishing (1)
- DigitalCommons@The Texas Medical Center (1)
- Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland (1)
- DRUM (Digital Repository at the University of Maryland) (2)
- Duke University (2)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (1)
- Glasgow Theses Service (1)
- Greenwich Academic Literature Archive - UK (4)
- Helda - Digital Repository of University of Helsinki (3)
- Illinois Digital Environment for Access to Learning and Scholarship Repository (2)
- Indian Institute of Science - Bangalore - Índia (55)
- Institutional Repository of Leibniz University Hannover (1)
- Instituto Gulbenkian de Ciência (1)
- Instituto Politécnico do Porto, Portugal (8)
- Lume - Repositório Digital da Universidade Federal do Rio Grande do Sul (1)
- Massachusetts Institute of Technology (5)
- National Center for Biotechnology Information - NCBI (12)
- Plymouth Marine Science Electronic Archive (PlyMSEA) (2)
- Publishing Network for Geoscientific & Environmental Data (4)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (20)
- Queensland University of Technology - ePrints Archive (366)
- Repositório Digital da UNIVERSIDADE DA MADEIRA - Portugal (1)
- Repositório Institucional da Universidade Estadual de São Paulo - UNESP (1)
- Repositório Institucional da Universidade Federal do Rio Grande do Norte (1)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (99)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (1)
- SAPIENTIA - Universidade do Algarve - Portugal (1)
- Universidad de Alicante (7)
- Universidad Politécnica de Madrid (18)
- Universidade Estadual Paulista "Júlio de Mesquita Filho" (UNESP) (1)
- Universidade Federal do Pará (1)
- Universidade Federal do Rio Grande do Norte (UFRN) (5)
- Universidade Técnica de Lisboa (2)
- Universitat de Girona, Spain (3)
- Universitätsbibliothek Kassel, Universität Kassel, Germany (1)
- Université de Lausanne, Switzerland (2)
- Université de Montréal, Canada (4)
- Université Laval Mémoires et thèses électroniques (1)
- University of Connecticut - USA (1)
- University of Michigan (1)
- University of Queensland eSpace - Australia (15)
- University of Washington (2)
Resumo:
Based on the 2013 and 2014 consolidated statements of cash flows of companies listed in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in accordance with International Accounting Standards 7, specifically the format, the choice of classification interests, dividends paid and received and the composition of cash and cash equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of financial statements. The results show evidence of uniformity and consistency in the use of the direct method for reporting operational activities in both years, but there are some differences regarding the disclosure of interests and dividends, paid and received, respectively.