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
  3. Changes in liabilities arising from financing activities (paragraphs 44A–44E) (paras. BC9-BC27)
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Changes in liabilities arising from financing activities (paragraphs 44A–44E) (paras. BC9-BC27)

Comparing proposed amendment...
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)
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