IAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Practical cases
Can you solve an IFRS situation? Realistic files: documents, analysis, calculations, entries and conclusion.
Progressive path L1 → L41
One company from foundation to expert level; at the advanced levels, the standard is no longer announced.
Multi-IFRS cases2
Situations that involve several standards at once.
- Brenvaux Frais: lease payments, income taxes paid and provisions in the statement of cash flows (N → N+2)L1 → L4Progressive path≈ 120 minCh. 2, 3, 4, 5, 6, 8, 9Cross-IFRSStandards to identify
- Ostrelan Diagnostics: a comparative to restate, events with no cash yet and a disposal (N → N+2)L1 → L4Progressive path≈ 120 minCh. 2, 3, 4, 6, 8Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced8
Complex situations: judgement, irrelevant or missing data.
- Analyse the situation of two fictitious software publishers.L3 · AdvancedMini-case≈ 7 minCh. 1
- Build the financing block of Elvaris, a fictitious wind farm operator.L3 · AdvancedMini-case≈ 7 minCh. 3
- Link the acquisition entry of Valdric, a fictitious valve maker, to the cash flow presented.L3 · AdvancedMini-case≈ 7 minCh. 3
- Link the capitalised interest entry of Ostane Property, a fictitious developer, to the statement.L3 · AdvancedMini-case≈ 7 minCh. 6
- Analyse the conversion of Wintrane Energy, a fictitious company.L3 · AdvancedMini-case≈ 7 minCh. 8
- Investments, overdraft and cash trapped abroad: composition and reconciliation of cashL3 · AdvancedPractical case≈ 70 minCh. 2, 6, 9
- Interest, dividends and taxes: classification choices, capitalised interest and net presentationL3 · AdvancedPractical case≈ 70 minCh. 3, 5, 6
- Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilitiesL3 · AdvancedPractical case≈ 80 minCh. 3, 6, 8, 9
L4 · Expert21
Syntheses and complete professional files.
- Compare two fictitious entities that grant loans.L4 · ExpertMini-case≈ 8 minCh. 2
- Analyse the cash of Lunavel, a fictitious organic food distributor, at 31/12/N.L4 · ExpertMini-case≈ 8 minCh. 2
- Help Hestane Mobility, a fictitious shared e-scooter operator, classify its cash flows.L4 · ExpertMini-case≈ 8 minCh. 3
- Analyse the project of Brennic Health, a fictitious laboratory.L4 · ExpertMini-case≈ 8 minCh. 3
- Build the financing block of Zelmar, a fictitious pump maker.L4 · ExpertMini-case≈ 8 minCh. 3
- Prepare the operating cash flow of Rosvane Retail, a fictitious chain, under the direct method, then check it.L4 · ExpertMini-case≈ 8 minCh. 4
- Correct the reconciliation of Dolvane Engineering, a fictitious company.L4 · ExpertMini-case≈ 8 minCh. 4
- Analyse the cash flows of Torvane Travel, a fictitious agency.L4 · ExpertMini-case≈ 8 minCh. 5
- Analyse the translation of the cash flows of the subsidiary of Valdric Energy, a fictitious group.L4 · ExpertMini-case≈ 8 minCh. 6
- Help Wesane Holding, a fictitious company, set its policy.L4 · ExpertMini-case≈ 8 minCh. 6
- Analyse the taxes of Ravenol Industry, a fictitious company.L4 · ExpertMini-case≈ 8 minCh. 6
- Analyse Ostane Lab's investment in an associate (Ostane Lab is a fictitious company).L4 · ExpertMini-case≈ 8 minCh. 6
- Prepare the treatment of the acquisition of Isparne by the Jurvanne group, a fictitious restaurant group.L4 · ExpertMini-case≈ 8 minCh. 7
- Analyse two transactions of the Morvesse group, a fictitious services group.L4 · ExpertMini-case≈ 8 minCh. 7
- Break down the acquisition of a plant by Zorlesse, a fictitious cooperative.L4 · ExpertMini-case≈ 8 minCh. 8
- Define the scope of the reconciliation of Kelsane Industry, a fictitious company.L4 · ExpertMini-case≈ 8 minCh. 9
- Analyse the arrangements of Morvesse Retail, a fictitious chain.L4 · ExpertMini-case≈ 8 minCh. 9
- Prepare the cash disclosures of the Hallorne International group, a fictitious group.L4 · ExpertMini-case≈ 8 minCh. 9
- Acquisition of a subsidiary, disposal of another and purchase of non-controlling interests: group cash flowsL4 · ExpertPractical case≈ 90 minCh. 6, 7
- A distributor's reverse factoring programme: qualification and disclosuresL4 · ExpertPractical case≈ 90 minCh. 3, 9
- File for preparing the consolidated statement of cash flows of a retail groupL4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 6, 7, 8, 9