IFRS

AASB 7/IAS 7: Statement of cash flows

Andrew Archer Andrew Archer

AASB 7/IAS 7: Statement of cash flows – a guide to avoiding common pitfalls and application issues

At a time when the statement of cash flows has been the subject of more emphasis, review and scrutiny, Grant Thornton has produced this guide to:

  • remind management of the basic requirements for preparing the statement of cash flows
  • highlight interpretative and practical application issues noted by regulators and commentators
  • provide insights on avoiding the common pitfalls and application issues that regulators and our IFRS experts see in practice
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