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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 8Lesson 1

Investing or financing without cash

Step 1 of 9Learning objectives

Go deeper+1 point of attention

Investing and financing transactions that involve no cash or cash equivalents are left out of the statement of cash flows: entering into a lease, acquiring an asset by assuming the related liability, acquiring an entity for shares, converting debt into equity. They are disclosed elsewhere in the financial statements so that information on these activities remains complete.

18 minNot started

Learning objectives

  • Identify non-cash transactions to exclude from the statement and disclose.
  • Calculate investing payments excluding acquisitions financed without cash.
  • Identify the entry for a non-cash transaction and its lack of effect on the statement.

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