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IAS 7 Statement of Cash Flows

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.

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Summary

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.

Current proposals

  • ED/2019/7 General Presentation and Disclosures

    ED/2019/7 General Presentation and Disclosures was issued in December 2019. This is the exposure draft of a proposed new standard that would replace IAS 1. Consequential amendments would be made to IAS 7 to:

    • Start the calculation of operating cash flows at operating profit when using the indirect method
    • Require most dividends and interest paid to be classified as cash flows from financing activities
    • Require most dividends and interest received to be classified as cash flows from investing activities
    • Present separately cash flows in respect of investments in integral and non-integral associates and joint ventures.

Recent amendments

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UK reduced disclosures – FRS 101

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

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ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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