IAS 7: Difference between revisions
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== See also == | == See also == | ||
* [[ASC 230]] | |||
* [[Cash]] | * [[Cash]] | ||
* [[Cash equivalents]] | * [[Cash equivalents]] | ||
Revision as of 19:07, 12 February 2023
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.
See also
- ASC 230
- Cash
- Cash equivalents
- Cash flow
- Cash flow statement
- Financial reporting
- FRS 102
- International Accounting Standards Board
- International Financial Reporting Standards
- Reporting entity
- Statement of cash flows
