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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Abstract
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).
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IAS 7, Statement of Cash Flows – A Closer Look |
| Language: | English |
| Keywords: | International Accounting Standard; Statement of Cash Flows; operating activities; investing activities; financing activities; IAS 7; IASC; IASB |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 29087 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 09 Mar 2011 06:39 |
| Last Modified: | 29 Sep 2019 09:56 |
| References: | Muthupandian K S (2008). IAS 7, Statement of Cash Flows - A Closer Look, The Management Accountant, September, Vol. 43 No. 9 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/29087 |
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