notes to the cash flow statement 的一些問題

We should refer to the Hong Kong Accounting Standard 7 (HKAS 7) issued by the Hong Kong Institute of Certified Public Accountants.

Scope

1. An entity shall prepare a cash flow statement in accordance with the requirements of this Standard and shall present it as an integral part of its financial statements for each period for which financial statements are presented.

2. This Standard supersedes SSAP 15 Cash Flow Statements revised in 2001.

3. Users of an entity's financial statements are interested in how the entity generates and uses cash and cash equivalents. This is the case regardless of the nature of the entity's activities and irrespective of whether cash can be viewed as the product of the entity, as may be the case with a financial institution. Entities need cash for essentially the same reasons however different their principal revenue-producing activities might be. They need cash to conduct their operations, to pay their obligations, and to provide returns to their investors. Accordingly, this Standard requires all entities to present a cash flow statement.