What things are covered in IFRS IAS 7 Statement of Cash Flows (CCF) ?
- Purpose and application of the standard. Concepts.
- The structure of the Cash Flow Statement.
- Classification of business operations with the objective of CFS.
- Types of cash flow statement presentation.
- A direct method for preparation of cash flow statement.
- The indirect method cash flow statement preparation.
- Identification of inflows and outflows of cash and cash equivalents provided by the bank's operations.
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