Y1 - Financial Accounting 1 for Business

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Lectures

Week 6

Universiteit van Amsterdam · Business Administration

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Lecture 11: Equity
Corporations & ownership
Authorizing and issuing shares
Treasury shares
Retained earnings
Dividends
Preference shares
Lecture 12: Cash flow statement
Complete set of financial statements required under IFRS
Statement of Cash Flows
Preparing statement of cash flows
Classification issues - IFRS allows some flexibility
Free cash flow

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