10 The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities. In preparing the statement of cash flows, an entity shall apply this Standard and also apply the general requirements for financial statements in paragraphs 9-43 and 113-114 of IFRS 18 Presentation and Disclosure in Financial Statements.
11 An entity presents its cash flows from operating, investing and financing activities in a manner which is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities.
12 A single transaction may include cash flows that are classified differently.
Operating activities
13 The amount of cash flows arising from operating activities is a key indicator of the extent to wh
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