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IAS 7Statement of Cash Flows

IAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today

Applies to annual periods beginning before January 1, 2027.

IAS 7Chapter 2Lesson 1

The vocabulary: cash flows and three activities

Step 1 of 8Learning objectives

Go deeper+1 point of attention

A cash flow is an inflow or outflow of cash or cash equivalents. Each cash flow falls into one of three activities: investing (long-term assets and investments other than equivalents), financing (contributed equity and borrowings) and, by default, operating (principal revenue-producing activities and anything that is neither investing nor financing).

18 minNot started

Learning objectives

  • Identify the definitions of cash flows and of the three activities.
  • Distinguish an investing activity from a financing activity.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IAS 7 — Statement of Cash Flows

  1. 1 · Not startedObjective, scope and benefits of the statement0 / 1 lesson
  2. 2 · Not startedDefinitions: cash, equivalents, activities0 / 2 lessons
  3. 3 · Not startedClassifying cash flows into three activities0 / 4 lessons
  4. 4 · Not startedOperating cash flows: direct and indirect methods0 / 2 lessons
  5. 5 · Not startedGross or net presentation0 / 1 lesson
  6. 6 · Not startedSpecific flows: foreign currency, interest, dividends, taxes, investees0 / 4 lessons
  7. 7 · Not startedSubsidiaries: obtaining and losing control, changes in interests0 / 1 lesson
  8. 8 · Not startedNon-cash transactions0 / 1 lesson
  9. 9 · Not startedDisclosures: financing liabilities, suppliers, cash0 / 3 lessons