IAS 7: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add link to IAS Plus) |
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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]] |
Revision as of 14:43, 3 March 2022
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
- Cash
- Cash equivalents
- Cash flow statement
- Financial reporting
- FRS 102
- International Accounting Standards Board
- International Financial Reporting Standards
- Reporting entity
- Statement of cash flows