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School of Business | Department of Accounting | Accounting | 2016
Thesis number: 14439
Non-articulation in the statement of cash flows: Case Microsoft Mobile Oy
Author: Hänninen, Jussi
Title: Non-articulation in the statement of cash flows: Case Microsoft Mobile Oy
Year: 2016  Language: eng
Department: Department of Accounting
Academic subject: Accounting
Index terms: laskentatoimi; accounting; tilinpäätös; balances of books; kassavirta; cash flow
Pages: 60
Key terms: statement of cash flows; non-articulation; IAS 7; cash flow
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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