Show Summary Details C Called up share capital statement of financial position, and, 3.23 Capitalisation of borrowing costs financial statement mandatory disclosures, 3.49 , 3.61 Cash cash flow statements, and, 3.37 – 3.38 Cash balances financial instruments, and, 6.8 Cash equivalents cash flow statements, and, 3.37 – 3.38 Cash flow statements cash and cash equivalents, 3.37 – 3.38 direct method, 3.35 financing activities, 3.32 generally, 3.28 – 3.29 indirect method, 3.34 investing activities, 3.31 micro-entities, 2.25 net debt reconciliation, 3.39 non-cash transactions, 3.36 operating activities, 3.30 reporting methods, 3.33 – 3.35 small companies, 2.24 Cash flows statements see Cash flow statements timing, going concern, 4.23 Cash-generating units impairment, and, 29.13 Cash-settled share-based payment transactions disclosures, 28.19 generally, 28.1 , 28.15 measurement, 28.15 micro-entities, 11.98 , 11.100 Changes in presentation accounting policies, disclosures generally, 12.13 Republic of Ireland, 3.61 United Kingdom, 3.45 Classification of companies average number of employees, 2.5 ‘balance sheet total’, 2.4 ...