(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
| Line 1: |
Line 1: |
| ''Financial reporting - International Financial Reporting Standards.''
| | Statements of fact, which are capable of proof or disproof. |
| | |
| 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]] | | * [[Normative statement]] |
| * [[Cash equivalents]]
| | |
| * [[Cash flow statement]]
| |
| * [[Financial reporting]]
| |
| * [[FRS 102]]
| |
| * [[International Accounting Standards Board]]
| |
| * [[International Financial Reporting Standards]]
| |
| * [[Reporting entity]]
| |
| * [[Statement of cash flows]]
| |
| | |
| | |
| == External link ==
| |
| [https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]
| |
|
| |
|
| [[Category:Accounting,_tax_and_regulation]]
| |
| [[Category:Compliance_and_audit]]
| |
| [[Category:Cash_management]]
| |
Revision as of 14:20, 23 October 2012
Statements of fact, which are capable of proof or disproof.
See also
