tailieunhanh - International Accounting Standard 7: Statement of cash flows

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). | IAS 7 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 7 and its accompanying documents have been amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IFRS 8 Operating Segments (issued November 2006)* • IAS 23 Borrowing Costs (as revised in March 2007)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IAS 27 Consolidated and Separate Financial Statements (amended in January 2008)† • Improvements to IFRSs (issued May 2008).* As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 999 IAS 7 CONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 7 STATEMENT OF CASH FLOWS OBJECTIVE SCOPE 1–3 BENEFITS OF CASH FLOW INFORMATION 4–5 DEFINITIONS 6–9 Cash and cash equivalents 7–9 PRESENTATION OF A STATEMENT OF CASH FLOWS 10–17 Operating activities 13–15 Investing activities 16 Financing activities 17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 18–20 21 REPORTING CASH FLOWS ON A NET BASIS 22–24 FOREIGN CURRENCY CASH FLOWS 25–28 INTEREST AND DIVIDENDS 31–34 TAXES ON INCOME 35–36 INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates