International GAAP 2020

Chapter 40Statement of cash flows

• 1 INTRODUCTION
  • 1.1 Terms used in IAS 7
• 2 OBJECTIVE AND SCOPE OF IAS 7
  • 2.1 Objective
  • 2.2 Scope
• 3 CASH AND CASH EQUIVALENTS
  • 3.1 Policy for determining components of cash equivalents
  • 3.2 Components of cash and cash equivalents
    • 3.2.1 Demand deposits and short-term investments
    • 3.2.2 Money market funds
    • 3.2.3 Investments with maturities greater than three months
    • 3.2.4 Bank overdrafts
    • 3.2.5 Cryptocurrencies
    • 3.2.6 Client money
  • 3.3 Reconciliation with items in the statement of financial position
  • 3.4 Restrictions on the use of cash and cash equivalents
• 4 CLASSIFICATION IN THE STATEMENT OF CASH FLOWS
  • 4.1 Cash flows from operating activities
    • 4.1.1 The direct method
    • 4.1.2 The indirect method
  • 4.2 Cash flows from investing activities
  • 4.3 Cash flows from financing activities
  • 4.4 Allocating items to operating, investing and financing activities
    • 4.4.1 Interest and dividends
    • 4.4.2 Taxes on income
    • 4.4.3 Sales taxes and other non-income tax cash flows
    • 4.4.4 Cash flows from factoring of trade receivables
    • 4.4.5 Cash flows from supply-chain financing (reverse factoring)
    • 4.4.6 Property, plant and equipment held for rental
    • 4.4.7 Cash flows for service concession arrangements
    • 4.4.8 Treasury shares
    • 4.4.9 Cash flows related to the costs of a share issue
    • 4.4.10 Cash flows on derivative contracts
    • 4.4.11 Classification of cash flows – future developments
• 5. OTHER CASH FLOW PRESENTATION ISSUES
  • 5.1 Exceptional and other material cash flows
  • 5.2 Gross or net presentation ...