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IAS 7, Statement of Cash Flows – A Closer Look


  • Muthupandian, K S


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).

Suggested Citation

  • Muthupandian, K S, 2008. "IAS 7, Statement of Cash Flows – A Closer Look," MPRA Paper 29087, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:29087

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    References listed on IDEAS

    1. Jaya Prakash Pradhan, "undated". "Growth of Indian Multinationals in the World Economy: Implications for Development," Working Papers 0704, Institute for Studies in Industrial Development (ISID).
    2. Nagesh KUMAR, 2008. "Internationalization of Indian Enterprises: Patterns, Strategies, Ownership Advantages, and Implications," Asian Economic Policy Review, Japan Center for Economic Research, vol. 3(2), pages 242-261.
    3. Pradhan, Jaya Prakash & Abraham, Vinoj, 2004. "Overseas Mergers and Acquisitions by Indian Enterprises: Patterns and Motivations," MPRA Paper 17076, University Library of Munich, Germany.
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    More about this item


    International Accounting Standard; Statement of Cash Flows; operating activities; investing activities; financing activities; IAS 7; IASC; IASB;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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