IAS 7, Statement of Cash Flows – A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: 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).

Keywords: International Accounting Standard; Statement of Cash Flows; operating activities; investing activities; financing activities; IAS 7; IASC; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-08-22
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Published in The Management Accountant 9.43(2008): pp. 678-681

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