Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows

Calota Traian-Ovidiu and Tănase Alin-Eliodor
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Calota Traian-Ovidiu: Faculty of Economic Sciences, the Department of Accounting and Managerial Information System, Titu Maiorescu University
Tănase Alin-Eliodor: Financial director Everet Romania Distribution

Journal of Knowledge Management, Economics and Information Technology, 2013, vol. 3, issue 1, 13

Abstract: The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. The cash flow statement shall report cash flows during the period classified by operating, investing and financing activities. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. An entity shall report cash flows from operating activities using either the direct method or the indirect method under IAS 7, Statement of Cash Flows.

Date: 2013
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