Munich Personal RePEc Archive

IAS 7, Statement of Cash Flows – A Closer Look

Muthupandian, K S (2008): IAS 7, Statement of Cash Flows – A Closer Look. Published in: The Management Accountant , Vol. 43, No. 9 (September 2008): pp. 678-681.


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The International Accounting Standards Committee issued the the International Accounting Standard 7, Cash Flow Statements. The objective of IAS 7 is to require the presentation or provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities. This article presents a closer look of standard (objective, scope, definitions, classification presentation and disclosures).

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