Cash Paid for Interest (Statement of Cash Flows)

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30.7 هزار بار بازدید - 6 سال پیش - This video shows how to
This video shows how to calculate the cash paid for interest.

Cash paid for interest is presented in the operating section of the Statement of Cash Flows when a company uses the direct method.  Cash paid for interest is presented as supplementary information when a company prepares its Statement of Cash Flows using the indirect method.

You obtain the cash paid for interest by converting the interest expense from the Income Statement to a cash-basis.  This is done using the following formula:

Cash Paid for Interest = Interest Expense + Decrease in Interest Payable - Increase in Interest Payable + Amortization of Bond Premium - Amortization of Bond Discount—
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6 سال پیش در تاریخ 1397/08/08 منتشر شده است.
30,754 بـار بازدید شده
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