IAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Exams
Practice makes you progress, exams measure: here, no correction before the end.
Chapter quizzes9
A short quiz per chapter, corrected at the end.
- 01Objective, scope and benefits of the statement10 questions
- 02Definitions: cash, equivalents, activities10 questions
- 03Classifying cash flows into three activities10 questions
- 04Operating cash flows: direct and indirect methods10 questions
- 05Gross or net presentation10 questions
- 06Specific flows: foreign currency, interest, dividends, taxes, investees10 questions
- 07Subsidiaries: obtaining and losing control, changes in interests10 questions
- 08Non-cash transactions10 questions
- 09Disclosures: financing liabilities, suppliers, cash10 questions
Final exam of the standard
Two versions of the final exam, taken on your own: the correction comes at the end.
Midterm exam
Several chapters combined, halfway through.
Advanced exams
Complex cases and judgement questions, expert level.
History
Your exams taken, latest first, and those in progress.
No exam taken yet.
Results
Your average score and your skills measured under exam conditions.
Your results will appear after your first exam.