IAS 7: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link to IAS Plus) |
imported>Doug Williamson (Add link.) |
||
| Line 12: | Line 12: | ||
* [[Cash]] | * [[Cash]] | ||
* [[Cash equivalents]] | * [[Cash equivalents]] | ||
* [[Cash flow]] | |||
* [[Cash flow statement]] | * [[Cash flow statement]] | ||
* [[Financial reporting]] | * [[Financial reporting]] | ||
Revision as of 22:55, 18 July 2022
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
- Cash
- Cash equivalents
- Cash flow
- Cash flow statement
- Financial reporting
- FRS 102
- International Accounting Standards Board
- International Financial Reporting Standards
- Reporting entity
- Statement of cash flows
