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. Starting point for the indirect method and the classification of interest and dividends (paras. BC45-BC60)
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Starting point for the indirect method and the classification of interest and dividends (paras. BC45-BC60)

Comparing proposed amendment...
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)
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