This is the short summary of IAS 7 Statement of cash flows.
The statement of cash flows is the integral part of the financial statements. It presents the movements in cash and cash equivalents over the reporting period.
Cash comprises cash on hand and demand deposits.
Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an
insignificant risk of changes in value.
The statement of cash flows shall report cash flows during the period
classified by operating, investing and financing activities.
Operating activities are the principal revenue-producing activities of the
entity and other activities that are not investing or financing activities.
Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Financing activities are activities that result in changes in the size and
composition of the contributed equity and borrowings of the entity.
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