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| ''Financial reporting - International Financial Reporting Standards.'' | | The analysis and management of an organisation's working capital and its sources of finance to ensure that it is able to pay its obligations when they fall due. |
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| International Accounting Standard 7, dealing with statement of cash flows.
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| 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.
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| IAS 7 is issued by the International Accounting Standards Board.
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| == See also == | | == See also == |
| * [[Cash]] | | * [[Liquidity]] |
| * [[Cash equivalents]] | | * [[Working capital]] |
| * [[Cash flow]]
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| * [[Cash flow statement]]
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| * [[Financial reporting]]
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| * [[FRS 102]]
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| * [[International Accounting Standards Board]]
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| * [[International Financial Reporting Standards]]
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| * [[Reporting entity]]
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| * [[Statement of cash flows]]
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| == External link ==
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| [https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]]
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| [[Category:Cash_management]]
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Revision as of 14:20, 23 October 2012
The analysis and management of an organisation's working capital and its sources of finance to ensure that it is able to pay its obligations when they fall due.
See also
