tailieunhanh - Chuẩn mực kế toán quốc tế IAS 7

This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. | IAS 7 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 as amended in January 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. IASCF 981 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 18-20 REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 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 JOINT VENTURES 37-38 CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIES AND OTHER BUSINESSES 39-42B NON-CASH TRANSACTIONS 43-44 COMPONENTS OF CASH AND CASH EQUIVALENTS 45-47 OTHER DISCLOSURES .