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Compiled AASB Standard  AASB 107

Statement of Cash Flows

This compiled Standard applies to annual periods beginning on or after 1 January 2024.  Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2024.  It incorporates relevant amendments made up to and including 22 June 2023.
Prepared on 15 November 2023 by the staff of the Australian Accounting Standards Board.
Compilation no. 5
Compilation date:  31 December 2023

Obtaining copies of Accounting Standards
Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au.
Australian Accounting Standards Board
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Collins Street West
Victoria   8007
AUSTRALIA

Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au
Website: www.aasb.gov.au

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E-mail: standard@aasb.gov.au

COPYRIGHT
© Commonwealth of Australia 2023
This compiled AASB Standard contains IFRS Foundation copyright material.  Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.  Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Managing Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.
All existing rights in this material are reserved outside Australia.  Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.  Further information and requests for authorisation to reproduce IFRS Foundation copyright material for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Contents

COMPARISON WITH IAS 7
ACCOUNTING STANDARD
AASB 107 STATEMENT OF CASH FLOWS

from paragraph
Objective
Scope 1
Benefits of cash flow information 4
Definitions 6
Cash and cash equivalents 7
Presentation of a statement of cash flows 10
Operating activities 13
Investing activities 16
Financing activities 17
Reporting cash flows from operating activities 18
Reporting cash flows from investing and financing activities 21
Reporting cash flows on a net basis 22
Foreign currency cash flows 25
Interest and dividends 31
Taxes on income 35
Investments in subsidiaries, associates and joint ventures 37
Changes in ownership interests in subsidiaries and other businesses 39
Non-cash transactions 43
CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITES 44A
SUPPLIER FINANCE ARRANGEMENTS 44f
Components of cash and cash equivalents 45
Other disclosures 48
Commencement of the legislative instrument
Withdrawal of AASB pronouncements Aus52.2
Effective date AND TRANSITION 53
AppendiX
A  Australian simplified disclosures for Tier 2 entities

Illustrative examples
A  Statement of cash flows for an entity other than a financial institution
B  Statement of cash flows for a financial institution
C  Reconciliation of liabilities arising from financing activities
COMPILATION DETAILS
Deleted IAS 7 text

available on the AASB website
Basis