IAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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Why a statement of cash flows? Objective, scope and benefits
Chapter 1 · Objective, scope and benefits of the statement · 14 exercises
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- 01Objective, scope and benefits of the statement14 exercises
- 02Definitions: cash, equivalents, activities53 exercises
- 03Classifying cash flows into three activities107 exercises
- 04Operating cash flows: direct and indirect methods58 exercises
- 05Gross or net presentation23 exercises
- 06Specific flows: foreign currency, interest, dividends, taxes, investees107 exercises
- 07Subsidiaries: obtaining and losing control, changes in interests33 exercises
- 08Non-cash transactions24 exercises
- 09Disclosures: financing liabilities, suppliers, cash89 exercises
Target a conceptThe exercises of a single concept.
- Why a statement of cash flows, and for whomFragile14 exercises
- Cash flows and activities: the definitionsFragile22 exercises
- Cash, equivalents and overdraftsFragile31 exercises
- The three-activity principleFragile26 exercises
- Operating activitiesFragile24 exercises
- Investing activitiesFragile29 exercises
- Financing activitiesFragile28 exercises
- The direct methodFragile25 exercises
- The indirect methodFragile33 exercises
- When to report netFragile23 exercises
- Foreign currency flows and exchange effectFragile23 exercises
- Interest and dividendsFragile40 exercises
- Taxes on incomeFragile28 exercises
- Subsidiaries, associates and joint ventures heldFragile16 exercises
- Acquiring or disposing of a subsidiaryFragile22 exercises
- Changes in interests without loss of controlFragile12 exercises
- Investing or financing without cashFragile24 exercises
- Reconciling financing liabilitiesFragile32 exercises
- Supplier finance arrangementsFragile21 exercises
- Components of cash and reconciliationFragile19 exercises
- Restricted cash and encouraged disclosuresFragile17 exercises
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