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IAS 7: Statement of Cash FlowsScope (paras. 1-3)Benefits of cash flow information (paras. 4-5)Definitions (paras. 6-9)Presentation of a statement of cash flows (paras. 10-17)Reporting cash flows from operating activities (paras. 18-20)Reporting cash flows from investing and financing activities (para. 21)Reporting cash flows on a net basis (paras. 22-24)Foreign currency cash flows (paras. 25-30)Interest and dividends (paras. 31-34D)Taxes on income (paras. 35-36)Investments in subsidiaries, associates and joint ventures (paras. 37-38)Changes in ownership interests in subsidiaries and other businesses (paras. 39-42B)Non-cash transactions (paras. 43-44)Changes in liabilities arising from financing activities (paras. 44A-44E)Supplier finance arrangements (paras. 44F-44H)Components of cash and cash equivalents (paras. 45-47)Other disclosures (paras. 48-52)Effective date and transition (paras. 53-65)Approval by the Board of Disclosure Initiative (Amendments to IAS 7) issued in January 2016IAS 7: Basis for ConclusionsIntroduction (paras. BC1-BC2)Classification of expenditures on unrecognised assets (paras. BC3-BC8)Investments in subsidiaries, associates and joint ventures (para. BC8A)Changes in liabilities arising from financing activities (paragraphs 44A–44E) (paras. BC9-BC27)Background to the January 2016 Amendments (paras. BC9-BC13)Feedback on the proposals set out in the Exposure Draft (paras. BC14-BC24)Other disclosures (para. BC25)Transition and effective date (paras. BC26-BC27)Supplier Finance Arrangements (paragraphs 44F–44H) (paras. BC28–BC44)Background to the 2023 amendments (para. BC28)Disclosure objectives (paragraph 44F) (paras. BC29-BC30)Scope of the 2023 Amendments (paragraph 44G) (paras. BC31-BC33)Disclosure requirements (paragraph 44H) (para. BC34)Aggregated information (paras. BC35-BC38)Costs of complying with the disclosure requirements (para. BC39)Effective date and transition of the 2023 Amendments (paragraphs 62–63) (paras. BC40-BC44)Starting point for the indirect method and the classification of interest and dividends (paras. BC45-BC60)Background to the 2024 amendments (paras. BC45-BC46)Starting point for the indirect method (para. BC47)Classification of interest and dividend cash flows (paras. BC48-BC60)Dissenting opinion (paras. DO1-DO6)IAS 7: Illustrative Examples
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Version date: 10 February 2017 - onwards

Reporting cash flows from investing and financing activities (para. 21)

21 An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 22 and 24 are reported on a net basis.

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