"Financial Report":Understanding Balance Sheets
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Questions 1:
Liabilities of a company equal:
A 、assets plus equity.
B 、equity minus assets.
C 、assets minus equity.
Questions 2:
In the statement of cash flows, interest paid by a company is most likely included in:
A 、either the operating or financing section under US GAAP.
B、 either the operating or financing section under IFRS.
C、 only the financing section under both IFRS and US GAAP
C is correct. The assets of a company are equal to sum of its liabilities and stockholders’ equity:
A = L + E. Therefore, liabilities are equal to assets minus equity: L = A – E. A is incorrect because liabilities are equal to assets minus equity.
B is incorrect because equity is equal to assets minus liabilities.
B is correct. US GAAP requires that interest paid be classified as an operating cash flow; IFRS allows interest paid to be classified as either an operating or financing activity.
A is incorrect. US GAAP requires that interest paid be classified as an operating cash flow; IFRS allows interest paid to be classified as either an operating or financing activity.
C is incorrect. US GAAP requires that interest paid be classified as an operating cash flow; IFRS allows interest paid to be classified as either an operating or financing activity.
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