IAS 7

Financial reporting - International Financial Reporting Standards (IFRS).

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

Other resources

IAS 7 - IAS Plus IAS 7 text - IFRS