Transparency and IAS 7: Difference between pages

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imported>Doug Williamson
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Transparency means the full disclosure of relevant information to markets and other stakeholders.
''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 ==
== See also ==
* [[Corporate governance]]
* [[ASC 230]]
* [[Efficient market]]
* [[Cash]]
* [[Cash equivalents]]
* [[Cash flow]]
* [[Cash flow statement]]
* [[Financial reporting]]
* [[Financial reporting]]
* [[Regulation]]
* [[FRS 102]]
* [[Stakeholder]]
* [[International Accounting Standards Board]]
* [[International Financial Reporting Standards]]
* [[Reporting entity]]
* [[Statement of cash flows]]
 
 
== Other resources ==
*[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-7-statement-of-cash-flows.pdf?bypass=on IAS 7 text - IFRS]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 07:31, 1 February 2024

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


Other resources

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