IAS7 cash flow statements

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1、IAS7InternationalAccountingStandard7StatementofCashFlowsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS7CashFlowStatementswasissuedbytheInternationalAccountingStandardsCommitteeinDecember1992.ItreplacedIAS

2、7StatementofChangesinFinancialPosition(issuedinOctober1977).InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.Sincethen,IAS7anditsaccomp

3、anyingdocumentshavebeenamendedbythefollowingIFRSs:•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)•IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)•IFRS8OperatingSegments(issuedNovember2006)*•IAS23BorrowingCosts(asrevis

4、edinMarch2007)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IAS27ConsolidatedandSeparateFinancialStatements(amendedinJanuary2008)†•ImprovementstoIFRSs(issuedMay2008)*•ImprovementstoIFRSs(issuedApril2009).§AsaresultofthechangesinterminologymadebyIAS1in200

5、7,thetitleofIAS7waschangedtoStatementofCashFlows.*effectivedate1January2009†effectivedate1July2009§effectivedate1January2010©IFRSFoundation1067IAS7CONTENTSparagraphsINTERNATIONALACCOUNTINGSTANDARD7STATEMENTOFCASHFLOWSOBJECTIVESCOPE1–3BENEFITSOFCASHFLOWINFORMATION4–5DEFINITIO

6、NS6–9Cashandcashequivalents7–9PRESENTATIONOFASTATEMENTOFCASHFLOWS10–17Operatingactivities13–15Investingactivities16Financingactivities17REPORTINGCASHFLOWSFROMOPERATINGACTIVITIES18–20REPORTINGCASHFLOWSFROMINVESTINGANDFINANCINGACTIVITIES21REPORTINGCASHFLOWSONANETBASIS22–24FORE

7、IGNCURRENCYCASHFLOWS25–28INTERESTANDDIVIDENDS31–34TAXESONINCOME35–36INVESTMENTSINSUBSIDIARIES,ASSOCIATESANDJOINTVENTURES37–38CHANGESINOWNERSHIPINTERESTSINSUBSIDIARIESANDOTHERBUSINESSES39–42BNON-CASHTRANSACTIONS43–44COMPONENTSOFCASHANDCASHEQUIVALENTS45–47OTHERDISCLOSURES48–52

8、EFFECTIVEDATE53–56BASISFORCONCLUSIONSILLUSTRATIVEEXAMPLESAStatementofcashfl