IAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Course
9 chapters · 19 lessons · about 6 h 56 min
01Objective, scope and benefits of the statementNot started1 lesson0/1
Practise this chapter
02Definitions: cash, equivalents, activitiesNot started2 lessons0/2
- Not startedThe vocabulary: cash flows and three activitiesLesson18 min22 exercises
- Not startedCash and cash equivalents: what does the statement measure?Lesson25 min31 exercises
Practise this chapter
- Chapter training · 53 exercises
- Chapter 2 mini-case · expert level (1/2)
- Chapter 2 mini-case · expert level (2/2)
- Chapter case studyFifteen transactions to classify: operating, investing, financing or outside the statement · foundation
- Chapter case studyInvestments, overdraft and cash trapped abroad: composition and reconciliation of cash · advanced
03Classifying cash flows into three activitiesNot started4 lessons0/4
- Not startedThe principle: three activities, one change in cashLesson16 min26 exercises
- Not startedOperating activitiesLesson22 min24 exercises
- Not startedInvesting activitiesLesson25 min29 exercises
- Not startedFinancing activitiesLesson22 min28 exercises
Practise this chapter
- Chapter training · 107 exercises
- Chapter 3 mini-case · advanced (1/5)
- Chapter 3 mini-case · advanced (2/5)
- Chapter case studyFifteen transactions to classify: operating, investing, financing or outside the statement · foundation
- Chapter case studyRebuilding a distributor's receipts and payments (direct method) · intermediate
04Operating cash flows: direct and indirect methodsNot started2 lessons0/2
- Not startedThe direct method: gross receipts and paymentsLesson22 min25 exercises
- Not startedThe indirect method: from profit to operating cash flowLesson30 min33 exercises
Practise this chapter
- Chapter training · 58 exercises
- Chapter 4 mini-case · expert level (1/2)
- Chapter 4 mini-case · expert level (2/2)
- Chapter case studyRebuilding a distributor's receipts and payments (direct method) · intermediate
- Chapter case studyAn industrial SME's statement under the indirect method: sale of a machine, provisions and tax · intermediate
05Gross or net presentationNot started1 lesson0/1
06Specific flows: foreign currency, interest, dividends, taxes, investeesNot started4 lessons0/4
- Not startedForeign currency cash flows and the effect of exchange rate changesLesson25 min23 exercises
- Not startedInterest and dividends: present, classify, stay consistentLesson28 min40 exercises
- Not startedTaxes on incomeLesson20 min28 exercises
- Not startedInvestments accounted for using the equity method or at costLesson15 min16 exercises
Practise this chapter
- Chapter training · 107 exercises
- Chapter 6 mini-case · advanced (1/5)
- Chapter 6 mini-case · expert level (2/5)
- Chapter case studyAn industrial SME's statement under the indirect method: sale of a machine, provisions and tax · intermediate
- Chapter case studyInvestments, overdraft and cash trapped abroad: composition and reconciliation of cash · advanced
07Subsidiaries: obtaining and losing control, changes in interestsNot started1 lesson0/1
08Non-cash transactionsNot started1 lesson0/1
Practise this chapter
- Chapter training · 24 exercises
- Chapter 8 mini-case · advanced (1/2)
- Chapter 8 mini-case · expert level (2/2)
- Chapter case studyFifteen transactions to classify: operating, investing, financing or outside the statement · foundation
- Chapter case studyBorrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · advanced
09Disclosures: financing liabilities, suppliers, cashNot started3 lessons0/3
- Not startedReconciling liabilities arising from financing activitiesLesson25 min32 exercises
- Not startedSupplier finance arrangementsLesson22 min21 exercises
- Not startedComponents of cash, restricted cash and encouraged disclosuresLesson22 min36 exercises
Practise this chapter
- Chapter training · 89 exercises
- Chapter 9 mini-case · expert level (1/3)
- Chapter 9 mini-case · expert level (2/3)
- Chapter case studyInvestments, overdraft and cash trapped abroad: composition and reconciliation of cash · advanced
- Chapter case studyBorrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · advanced