IAS 7: Difference between revisions
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imported>Doug Williamson (Expand to include cash equivalents.) |
imported>Doug Williamson (Add link.) |
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* [[Cash]] | * [[Cash]] | ||
* [[Cash equivalents]] | * [[Cash equivalents]] | ||
* [[Cash flow statement]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[FRS 102]] | * [[FRS 102]] |
Revision as of 15:21, 10 August 2021
Financial reporting - International Financial Reporting Standards.
International Accounting Standard 7, dealing with statement of cash flows.
IAS 7 prescribes how to present information in a statement of cash flows about how a reporting entity’s cash and cash equivalents changed during the financial reporting period under review.
IAS 7 is issued by the International Accounting Standards Board.