Statement of cash flows (IAS 7)

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Statement of cash flows (IAS 7) by Mind Map: Statement of cash flows (IAS 7)

1. Scope and definitions

1.1. Quick overview

1.2. Definitions

1.2.1. Cash and cash equivalents

1.3. Scope

2. Presentation and disclosure

2.1. Basic format of the statement of cash flows

2.1.1. Cash flows on a net basis

2.2. Classification of cash flows

2.2.1. Operating activities

2.2.2. Investing activities

2.2.3. Financing activities

2.2.4. Common classification errors

2.3. Changes in liabilities arising from financing activities

2.4. Components of cash and cash equivalents

2.5. Restricted cash

2.6. Additional IAS 7 disclosures

2.7. Specific considerations

2.7.1. Taxes on income

2.7.2. Interest and dividends

2.7.3. Foreign currency cash flows

2.7.4. Acquisitions and disposals

2.7.5. Non-cash transactions

3. Current issues and further resources

3.1. Covid-19 considerations

3.2. Future amendments

3.2.1. General presentation and disclosures

3.3. Reporting framework differences

3.3.1. FRS 102 differences

3.3.2. FRS 101 differences

3.4. IFRIC agenda

3.5. Further resources

3.5.1. Reported Disclosures

3.5.2. FRC Guidance

3.5.3. Model accounts

3.5.4. IFRS disclosure checklist

3.5.5. eCPD module