IAS 7: Difference between revisions
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imported>Doug Williamson (Expand to include cash equivalents.) |
imported>Doug Williamson (Add links.) |
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''Financial reporting - International Financial Reporting Standards.'' | ''Financial reporting - International Financial Reporting Standards (IFRS).'' | ||
International Accounting Standard 7, dealing with statement of cash flows. | International Accounting Standard 7, dealing with statement of cash flows. | ||
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== See also == | == See also == | ||
* [[ASC 230]] | |||
* [[Cash]] | * [[Cash]] | ||
* [[Cash equivalents]] | * [[Cash equivalents]] | ||
* [[Cash flow]] | |||
* [[Cash flow statement]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
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* [[Reporting entity]] | * [[Reporting entity]] | ||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
== External link == | |||
[https://www.iasplus.com/en/standards/ias/ias7 IAS 7 - IAS Plus] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Latest revision as of 19:10, 12 February 2023
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
- ASC 230
- 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
