Table of Contents
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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