March 2014
Intermediate to advanced
1080 pages
41h 5m
English
book
Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards
by Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Edwin Selbst, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom
Content preview from Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards
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Chapter 6STATEMENT OF CASH FLOWS
- INTRODUCTION
- SCOPE
- DEFINITIONS OF TERMS
- BACKGROUND
- PRESENTATION
- OTHER REQUIREMENTS
- DISCLOSURES AND EXAMPLES
- CONSOLIDATED STATEMENT OF CASH FLOWS
- US GAAP COMPARISON
INTRODUCTION
IAS 7, Cash Flow Statements, became effective in 1994. IAS 7 had originally required that reporting entities prepare the statement of changes in financial position (commonly referred to as the funds flow statement), which was once a widely accepted method of presenting changes in financial position, as part of a complete set of financial statements. The IASB has amended the title of IAS 7 from Cash Flow Statements to Statement of Cash Flows (the title used in the US) as a consequence of the latest revision of IAS 1, Presentation of Financial Statements, a result of the IASB and the FASB deliberations on the first phase of the Financial Statement Presentation ...
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