IAS 7: Difference between revisions
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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. | ||
Revision as of 19:10, 12 February 2023
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
