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.
- ASC 230
- 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