IAS 7: Difference between revisions
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imported>Doug Williamson (Link with FRS 102.) |
imported>Doug Williamson (Expand to include cash equivalents.) |
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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. | ||
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:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Cash_management]] | |||
Revision as of 03:25, 24 May 2021
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.
