Cash Flows at Amazon.com

被引:4
作者
Price, Richard A., III [1 ]
机构
[1] Utah State Univ, Logan, UT 84322 USA
来源
ISSUES IN ACCOUNTING EDUCATION | 2013年 / 28卷 / 02期
关键词
cash flow; statement of cash flows; life cycle; direct method; indirect method;
D O I
10.2308/iace-50182
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This instructional case illustrates how Amazon.com's strategy has evolved over time and how these characteristics are reflected in the financial statements. A particular emphasis is placed on the cash flow statement. Students evaluate the cash flow statement and examine its articulation with the other financial statements. Students create a direct method cash flow statement in the year of Amazon.com's initial public offering using the information available in the financial statements.
引用
收藏
页码:353 / 374
页数:22
相关论文
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