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<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 />
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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 />
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{{this}} is Copyright: [https://IFRS.org IFRS Foundation]<br />
<ins><br />
[[Link::t:CSCF]]<br />
</ins><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