IAS 7: Difference between revisions

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== See also ==
== See also ==
* [[ASC 230]]
* [[Cash]]
* [[Cash]]
* [[Cash equivalents]]
* [[Cash equivalents]]

Revision as of 19:07, 12 February 2023

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.


See also


External link

IAS 7 - IAS Plus