IAS 7 - Revision history

Doug: Layout.

2024-02-01T07:56:24Z

Layout.

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	:Entities are encouraged to report cash flows from operating activities using the direct method.		:Entities are encouraged to report cash flows from operating activities using the direct method.

	:The direct method provides information which may be useful in estimating future cash flows and which is not available under the indirect method."		:The direct method provides information which may be useful in estimating future cash flows and which is not available under the indirect method..."

	:''IAS 7 - paragraphs 18 and 19.''		:''IAS 7 - paragraphs 18 and 19.''

2024-02-01T07:40:33Z

Add quote.

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 IAS 7 is issued by the International Accounting Standards Board.
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 * [[Cash flow]]
 * [[Cash flow statement]]
 * [[Financial reporting]]
 * [[FRS 102]]
 * [[International Accounting Standards Board]]
 * [[International Financial Reporting Standards]]

2024-02-01T07:31:56Z

Layout.

← Older revision		Revision as of 07:31, 1 February 2024
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	== Other resources ==		== Other resources ==
	[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]
	[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-7-statement-of-cash-flows.pdf?bypass=on IAS 7 text - IFRS]		*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-7-statement-of-cash-flows.pdf?bypass=on IAS 7 text - IFRS]

	~~[[Category:Accounting,_tax_and_regulation]]~~
	~~[[Category:Compliance_and_audit]~~]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

2024-02-01T07:31:28Z

Add link.

← Older revision		Revision as of 07:31, 1 February 2024
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	== ~~External link~~ ==		== Other resources ==
	[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]		[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]
			[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-7-statement-of-cash-flows.pdf?bypass=on IAS 7 text - IFRS]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Compliance_and_audit]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]
	~~[[Category:Cash_management]]~~

2023-02-12T19:10:54Z

Add links.

← Older revision		Revision as of 19:10, 12 February 2023
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	''Financial reporting - International Financial Reporting Standards.''		''Financial reporting - International Financial Reporting Standards (IFRS).''

	International Accounting Standard 7, dealing with statement of cash flows.		International Accounting Standard 7, dealing with statement of cash flows.

2023-02-12T19:07:42Z

Add link.

2022-07-18T22:55:13Z

Add link.

2022-03-03T14:43:30Z

Add link to IAS Plus

← Older revision		Revision as of 14:43, 3 March 2022
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	* [[Reporting entity]]		* [[Reporting entity]]
	* [[Statement of cash flows]]		* [[Statement of cash flows]]


			== External link ==
			[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]
	[[Category:Cash_management]]		[[Category:Cash_management]]

2021-08-10T15:21:38Z

Add link.

2021-05-24T03:25:16Z

Expand to include cash equivalents.

← Older revision		Revision as of 03:25, 24 May 2021
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			''Financial reporting - International Financial Reporting Standards.''

	International Accounting Standard 7, dealing with statement of cash flows.		International Accounting Standard 7, dealing with statement of cash flows.

	~~Issued~~ by the International Accounting Standards Board.		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.


	== See also ==		== See also ==
			* [[Cash]]
			* [[Cash equivalents]]
			* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[International Accounting Standards Board]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
			* [[Reporting entity]]
			* [[Statement of cash flows]]

	~~[[Category:Cash_management]]~~
	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]
			[[Category:Cash_management]]