UK GAAP 2019

Chapter 7Statement of cash flows

• 1 INTRODUCTION
• 2 COMPARISON BETWEEN SECTION 7 AND IFRS
  • 2.1 Entities exempt from preparing a statement of cash flows
  • 2.2 Presentation using the indirect method
  • 2.3 Cash flows of discontinued operations
• 3 THE REQUIREMENTS OF SECTION 7 FOR A STATEMENT OF CASH FLOWS
  • 3.1 Scope
  • 3.2 Terms used by Section 7
  • 3.3 Cash and cash equivalents
    • 3.3.1 Short-term investments
    • 3.3.2 Money market funds
    • 3.3.3 Investments with maturities greater than three months
    • 3.3.4 Restrictions on the use of cash and cash equivalents
  • 3.4 Information to be presented in the statement of cash flows
  • 3.5 Reporting cash flows from operating activities
    • 3.5.1 Indirect method
    • 3.5.2 Direct method
  • 3.6 Reporting cash flows from investing activities
  • 3.7 Reporting cash flows from financing activities
  • 3.8 Reporting cash flows on a net basis
  • 3.9 Foreign currency cash flows
  • 3.10 Interest and dividends
  • 3.11 Income tax
  • 3.12 Non cash transactions
  • 3.13 Disclosure of cash and cash equivalents not available for use
  • 3.14 Direct cash flows arising from insurance contracts
  • 3.15 Cash flows arising from the exploration of mineral resources
  • 3.16 Analysis of changes in net debt
  • 3.17 Example statement of cash flows using the indirect method
• 4 PRACTICAL ISSUES
  • 4.1 VAT and other taxes
  • 4.2 Cash flows from factoring of trade receivables
  • 4.3 Acquisition of property, plant and equipment on deferred terms
  • 4.4 Additional considerations for groups
    • 4.4.1 Acquisitions and disposals resulting in an entity obtaining ...