Farley And Partners

Statement of Cash Flows

Gives practical insight into the mechanics of the statement of cash flows in single-entity and consolidated financial statements.

IAS 7: Statement of Cash Flows

  • Single entity statement of cash flows
  • Consolidated statement of cash flows, including the acquisition and disposal of subsidiaries and associates
  • Foreign exchange transactions and operations
  • Specific consideration of share-based payments and convertible instruments
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