Statement of cash flows
Report of cash inflows and outflows by activity.
The primary statement classifying cash flows during the period into operating, investing and financing activities (IAS 7).
Passende Übungsfragen
☝️ Single
Why is depreciation added back to profit in a statement of cash flows prepared using the indirect method?
Because it is a cash flow from investing activities
Because it represents cash set aside to replace the asset
Because it increases the carrying amount of non-current assets
Because it is a non-cash expense that reduced profit but did not use cash
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✌️ Multi
Which THREE of the following are components of a complete set of financial statements under IAS 1?
A directors' remuneration report
A statement of financial position
A budget for the next period
A statement of changes in equity
A statement of cash flows
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