1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 7: Statement of Cash Flows
  2. IAS 7: Basis for Conclusions
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IAS 7: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC2)
Classification of expenditures on unrecognised assets (paras. BC3-BC8)
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)
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