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2. Uzun vadeli bir varln uzun vadeli bir ykmllkle takas edilmesi gibi nakit d yatrm ve finansman ilemleri, nemli yatrm ve finansman faaliyetlerini temsil eder

2. Uzun vadeli bir varln uzun vadeli bir ykmllkle takas edilmesi gibi nakit d yatrm ve finansman ilemleri, nemli yatrm ve finansman faaliyetlerini temsil eder ve nakit ak tablosunun bir paras olarak ayr bir izelgede gsterilir.

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3.Yatrm faaliyetleri bilanoda gsterilen uzun vadeli varlklara odaklandndan bilanoda dnen varlklar altnda gsterilen ksa vadeli yatrmlar iermemektedir.

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4. Nakit ak tablosunun temel amac, bir irketin bir muhasebe dnemi boyunca nakit girileri ve nakit demeleri hakknda bilgi salamaktr.

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5. Nakit ak tablosu, bir irketin bir hesap dnemi iin iletme, yatrm ve finansman faaliyetlerinin net geliri zerindeki etkilerini gsterir.

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YANLI

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