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Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2016
Tutkielman numero: 14439
Non-articulation in the statement of cash flows: Case Microsoft Mobile Oy
Tekijä: Hänninen, Jussi
Otsikko: Non-articulation in the statement of cash flows: Case Microsoft Mobile Oy
Vuosi: 2016  Kieli: eng
Laitos: Laskentatoimen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; tilinpäätös; balances of books; kassavirta; cash flow
Sivumäärä: 60
Avainsanat: statement of cash flows; non-articulation; IAS 7; cash flow
Tiivistelmä:
This study examines the phenomenon of non-articulation in the statement of cash flows by identifying possible reasons for non-articulation in the 2015 Microsoft Mobile Oy financial statement. The objective of this study is to confirm previous academic findings on the reasons causing non-articulation and possibly add new ones.

The study is qualitative in nature and is conducted as a single case study. The case study company in question is Microsoft Mobile Oy and the study has access to the reported financial statements, the related footnotes and privileged access to all of the supporting calculations.

The results confirm that the reasons for non-articulation identified by prior research are evident also in the 2015 Microsoft Mobile Oy statement of cash flows. The results show that non-articulation is mostly caused by unpredictable non-recurring events.
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