May 2022
Intermediate to advanced
1024 pages
38h 5m
English
Content preview from Wiley 2022 Interpretation and Application of IFRS Standards
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6STATEMENT OF CASH FLOWS
INTRODUCTION
IAS 7, Cash Flow Statements, became effective in 1994.
The purpose of the statement of cash flows is to provide information on how the entity generates and spends cash. In doing so, the statement of cash flows presents cash flows which are free from other non‐cash accounting items, such as depreciation and impairment charges, for example.
- By focusing on cash flows the statement provides a useful basis for users of financial statements to assess the ability of the entity to generate cash (and cash equivalents) and to obtain a clearer view on how the entity uses and expends its cash balances including its ability to distribute ...
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