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Statement of Cash Flows

AASB Standard AASB 107 August 2015 Statement of Cash Flows Federal Register of Legislative Instruments F2015L01538 AASB 107 2 COPYRIGHT Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2015 This AASB Standard contains IFRS Foundation copyright material.

Standard and shall present it as an integral part of its financial statements for each period for which financial statements are presented. 2 [Deleted by the AASB] 3 Users of an entity’s financial statements are interested in how the entity generates and uses cash and cash equivalents.

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