IAS 7

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Last update 10/03/2020

IAS 7 Statement of Cash Flows

In the header of this page a link to IAS 7 Statement of Cash Flows is provided and below all topics relating to IAS 7 Statement of Cash Flows on this blog are listed. The first two blogs are a historical introduction to the Statement of Cash Flows and a out-of-the-box explanation how to look a little different to the Statement of cash flows, the rest is an A – Z list of IFRS Topics for easy access.

The Statement of Cash Flows

What can the Statement of Cash Flows tell you?

Analysis of cash flows

Bank overdrafts and cash and cash equivalents

Cash flow hedge reserve

Cash flows for income tax and sales tax

Cash inflows and outflows offsetting

Changes in liquidity and risk of cash equivalents

Classification of cash flows

Common cash flow classification errors in practice

Demand deposits and Cash and cash equivalents

Disclosure of restrictions to cash and its equivalents

Factoring and reverse factoring

Financing activities

Foreign currency cash flows

Group cash pooling and company accounts

Investing activities

Operating activities

Trading in securities and loans