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Ias 7
7IAS 7

International Accounting Standard 7

Statement of Cash Flows
This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 7 and its accompanying documents have been amended by the following IFRSs: • • • • • • • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IFRS 8 Operating Segments (issued November 2006)* IAS 23 Borrowing Costs (as revised in March 2007)* IAS 1 Presentation of Financial Statements (as revised in September 2007)* IAS 27 Consolidated and Separate Financial Statements (amended in January 2008)† Improvements to IFRSs (issued May 2008).*

As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows.

* †

effective date 1 January 2009 effective date 1 July 2009

©

IASCF

999

IAS 7

CONTENTS
INTERNATIONAL ACCOUNTING STANDARD 7 STATEMENT OF CASH FLOWS
OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and cash equivalents PRESENTATION OF A STATEMENT OF CASH FLOWS Operating activities Investing activities Financing activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS INTEREST AND DIVIDENDS TAXES ON INCOME INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIES AND OTHER BUSINESSES NON-CASH
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