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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

External link

IAS 7 - IAS Plus