IAS 7, Statement of Cash Flows – A Closer Look
The International Accounting Standards Committee issued the the International Accounting Standard 7, Cash Flow Statements. The objective of IAS 7 is to require the presentation or provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities. This article presents a closer look of standard (objective, scope, definitions, classification presentation and disclosures).
|Date of creation:||22 Aug 2008|
|Date of revision:|
|Publication status:||Published in The Management Accountant 9.43(2008): pp. 678-681|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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