1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Statement of cash flows (para. BC76)
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Statement of cash flows (para. BC76)

Comparing proposed amendment...
IAS 7 Cash Flow Statements (paragraph 111) (para. BC76)
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