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Statement of Cash Flows - Australian Accounting Standards ...
www.aasb.gov.auComparison with IAS 7 AASB 107 Statement of Cash Flows as amended incorporates IAS 7 Statement of Cash Flows as issued and amended by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 7) are identified with the prefix “Aus”.
IAS 7: Statement of Cash Flows - Grant Thornton International
www.grantthornton.globalStatement of Cash Flows – with no exceptions (IAS 7.3). The increasing attention on companies’ cash generation and liquidity position has led to greater focus on the Statement of Cash Flows by financial statement users, regulators and other commentators. However, this additional focus and scrutiny has also highlighted some common errors