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the context of the IFRS for SMEs

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Biswajit Mondal asked about 1 year ago

What is in the context of the IFRS for SMEs ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 manusha answered about 1 year ago

In the context of the IFRS for SMEs:

  1. Know the purpose of the statement of cash flows;
  2. Understand the requirements for presenting this statement;
  3. Be able to distinguish cash equivalents from other financial assets;
  4. Be able to distinguish the cash flows from operating, investing and financing activities;
  5. Be able to prepare the statement of cash flows using both the indirect method and the direct method; and
  6. Be able to prepare notes to financial statements and commentary by management in accordance with the requirements of Section 7 of the IFRS for SMEs.

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