What are the contents of IFRS IAS 7 Statement of Cash Flows ?
- Introduction to the requirements
- Scope of this Section
- Cash equivalents
- Information to be presented in the statement of cash flows
- Reporting cash flows from operating activities
- Reporting cash flows from investing and financing activities
- Foreign currency cash flows 21 Interest and dividends Income tax
- Non-cash and cash transactions
- Components of cash and cash equivalents
- Other disclosures
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