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IFRS Taxonomy 2017 – Illustrative examples Statement of cash flows. Examples from IAS 7 representing ways in which the requirements of IAS 7 for the presentation of the statements of cash flows and segment information for cash flows might be met using detailed XBRL tagging.
Information from the statement of comprehensive income and statement of financial position is provided to show how the statements of cash flows under the direct method and indirect method have been derived.
Our Guides to financial statements help you to prepare and present financial statements in accordance with IFRS Accounting Standards. They comprise: Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious multinational corporation;
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accordance with IFRS Standards a by illustrating one possible format for financial statements for a fictitious multinational corporation (the Group) involved in general business activities.
13 wrz 2024 · Cash flow information is crucial for investors when evaluating an entity’s ability to generate cash and assessing its liquidity and solvency. The cash flow statement shows how the entity generates and uses cash in its operations and investing activities, as well as how it secures funds through borrowings and services its debt.
International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–61. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
