https://orwiki.org/index.php?action=history&feed=atom&title=t%3AIAS07 2026-05-01T04:09:49Z Revision history for this page on the wiki MediaWiki 1.28.0 https://orwiki.org/index.php?title=t:IAS07&diff=19753&oldid=prev 2020-08-20T13:37:54Z

<p>1 revision imported</p> <table class="diff diff-contentalign-left" data-mw="interface"> <tr style='vertical-align: top;' lang='en'> <td colspan='1' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='1' style="background-color: white; color:black; text-align: center;">Revision as of 13:37, 20 August 2020</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Orwiki https://orwiki.org/index.php?title=t:IAS07&diff=19752&oldid=prev 2020-08-19T21:43:38Z

<p></p> <p><b>New page</b></p><div>{{this}} prescribes how to present information in a statement of cash flows about how an entity’s cash and cash equivalents changed during the period. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. <br /> <br /> The statement classifies cash flows during a period into cash flows from operating, investing and financing activities:<br /> * Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. An entity reports cash flows from operating activities using either:<br /> ** The direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed; or<br /> ** The indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows.<br /> * Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses are presented as investing activities.<br /> * Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.<br /> Investing and financing transactions that do not require the use of cash or cash equivalents are excluded from a statement of cash flows but separately disclosed. {{this}} requires an entity to disclose the components of cash and cash equivalents and to present a reconciliation of the amounts in its statement of cash flows with the equivalent items reported in the statement of financial position.<br /> <br /> <br /> {{this}} is Copyright: [https://IFRS.org IFRS Foundation]<br /> &lt;ins&gt;<br /> [[Link::t:CSCF]]<br /> &lt;/ins&gt;<br /> [[Category:Term]][[Category:Finance]]<br /> {{Object<br /> |name=IAS 7 Statement of Cash Flows<br /> |parent=t:IFRS<br /> |sort=10007<br /> |level=1<br /> |keywords=IAS, IFRS, Standard, Financial, Accounting<br /> |description=IAS 7 prescribes how to present information in a statement of cash flows about how an entity’s cash and cash equivalents changed during the period<br /> }}</div>

ORwiki