Reconciling liabilities arising from financing activities

The entity explains the changes in its liabilities arising from financing activities, whether or not they result from cash flows: financing cash flows, obtaining or losing control of subsidiaries, exchange differences, fair value, other changes. These liabilities are those whose cash flows are or will be classified as financing, together with the assets that hedge them. The usual means is a reconciliation between opening and closing balances, linked to the balance sheet and the statement.

In this lesson

1. 2Understand
2. 3The IFRS rule
3. 4Why?
4. 5How to apply it
5. 6Numerical example
6. 7Key points
7. 8Exercises