IAS 7 — Statement of Cash Flows
Modules of the standard
- Concepts21 publishedNormative and pedagogical mapping.
- Questions349 publishedTrue/false, quizzes, calculations, entries, mini-cases, judgment.
- Practical cases15 publishedProgressive cases, from beginner to expert.
- Workpapers11 publishedWorking papers with calculations and entries.
- Professional file2 publishedSimulation of a full engagement.
- Exams4 publishedSealed, versioned final exams.
- Explanations (lessons)29 publishedLesson explanations, chapter by chapter.
Practical cases
- Fifteen transactions to classify: operating, investing, financing or outside the statementL1Beginner
- Rebuilding a distributor's receipts and payments (direct method)L2Intermediate
- An industrial SME's statement under the indirect method: sale of a machine, provisions and taxL2Intermediate
- Investments, overdraft and cash trapped abroad: composition and reconciliation of cashL3Advanced
- Interest, dividends and taxes: classification choices, capitalised interest and net presentationL3Advanced
- Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilitiesL3Advanced
- Acquisition of a subsidiary, disposal of another and purchase of non-controlling interests: group cash flowsL4Expert
- A distributor's reverse factoring programme: qualification and disclosuresL4Expert
- Fifteen transactions to classify: operating, investing, financing or outside the statementL1Beginner
- Rebuilding a distributor's receipts and payments (direct method)L2Intermediate
- An industrial SME's statement under the indirect method: sale of a machine, provisions and taxL2Intermediate
- Investments, overdraft and cash trapped abroad: composition and reconciliation of cashL3Advanced
- Interest, dividends and taxes: classification by entity status, capitalised interest and net presentationL3Advanced
- Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilitiesL3Advanced
- Acquisition of a subsidiary, disposal of another and purchase of non-controlling interests: group cash flowsL4Expert
- File for preparing the consolidated statement of cash flows of a retail groupL4Expert
- File for preparing the consolidated statement of cash flows of a retail groupL4Expert
Workpapers
- Statement of cash flows worksheet
- Reconciliation of liabilities arising from financing activities
- Analysis of cash and cash equivalents
- Supplier finance arrangements disclosure
- Cash flow classification matrix
- Group cash flows
- Statement of cash flows worksheet
- Reconciliation of liabilities arising from financing activities
- Analysis of cash and cash equivalents
- Cash flow classification matrix
- Group cash flows
Concepts by topic
Mapping texts (concept labels, objectives, paragraph summaries) are available in French only for now.
Objective, scope and benefits of the statement
- Why a statement of cash flows, and for whomImportant9 questions
Definitions: cash, equivalents, activities
- Cash flows and activities: the definitionsCore14 questions
- Cash, equivalents and overdraftsCore22 questions
Classifying cash flows into three activities
- The three-activity principleCore17 questions
- Operating activitiesCore18 questions
- Investing activitiesCore22 questions
- Financing activitiesCore20 questions
Operating cash flows: direct and indirect methods
- The direct methodCore17 questions
- The indirect methodCore22 questions
Gross or net presentation
- When to report netImportant15 questions
Specific flows: foreign currency, interest, dividends, taxes, investees
- Foreign currency flows and exchange effectImportant15 questions
- Interest and dividendsCore31 questions
- Taxes on incomeCore20 questions
- Subsidiaries, associates and joint ventures heldImportant10 questions
Subsidiaries: obtaining and losing control, changes in interests
- Acquiring or disposing of a subsidiaryAdvanced14 questions
- Changes in interests without loss of controlAdvanced8 questions
Non-cash transactions
- Investing or financing without cashCore17 questions
Disclosures: financing liabilities, suppliers, cash
- Reconciling financing liabilitiesCore21 questions
- Supplier finance arrangementsImportant14 questions
- Components of cash and reconciliationImportant12 questions
- Restricted cash and encouraged disclosuresImportant11 questions