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IAS 7 Statement of Cash Flows (previously Cash Flow Statements)

Statement of Cash Flows requires the provision of information about the historical changes in cash and cash equivalents during the period, classified as operating, investing and financing cash flows.

Published December 1992. Effective 1 January 1994.

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*UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Find out more on which entities qualify and the criteria to be met.

Synopsis

IAS 7 requires an entity to provide a statement of cash flows for an accounting period, which analyses changes in cash and cash equivalents during a period.

It requires the cash flows of an entity to be analysed into operating, investing and financing activities. Cash flows from operating activities may be reported using either the direct or indirect method

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*Not EU endorsed as at 6 June 2017. Read more on EU Endorsement

UK reduced disclosures

UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Find out more on which entities qualify and the criteria to be met.

FRS 101 paragraph 8(h) states that a qualifying entity is exempt from preparing a statement of cash flows.

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This page was last updated 6 June 2017