IAS 7 Statements of Cash Flows | IFRS Lectures | ACCA Exam | CPA Exam FAR | International Accounting
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Date: 2019-08-19

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IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Cash flows are classified and presented into operating activities (either using the 'direct' or 'indirect' method), investing activities or financing activities, with the latter two categories generally presented on a gross basis.

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