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| International Accounting Standard (IAS) 7 (Revised 2005) «Cash flow statements» |
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International Accounting Standard (IAS) 7
(Revised 2005)
Cash flow statements
См. Методические рекомендации по применению международного стандарта бухгалтерского учета (IAS) 7 «Отчет о движении денежных средств»
См. документ на русском языке
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
| Contents | paragraphs |
| INTERNATIONAL ACCOUNTING STANDARD 7 CASH FLOW STATEMENTS | |
| OBJECTIVE | |
| SCOPE | 1-3 |
| BENEFITS OF CASH FLOW INFORMATION | 4-5 |
| DEFINITIONS | 6-9 |
| Cash and cash equivalents | 7-9 |
| PRESENTATION OF A CASH FLOW STATEMENT | 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 |
| ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS | 39-42 |
| NON-CASH TRANSACTIONS | 43-44 |
| COMPONENTS OF CASH AND CASH EQUIVALENTS | 45-47 |
| OTHER DISCLOSURES | 48-52 |
| EFFECTIVE DATE | 53 |
| APPENDICES | |
| A Cash flow statement for an entity other than a financial institution | |
| B Cash flow statement for a financial institution | |
| International Accounting Standard 7 Cash Flow Statements (IAS 7) is set out in paragraphs 1-53. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 7 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
International Accounting Standard 7
Cash Flow Statements
Objective_____________________________________________________________________________________
Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation.
The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.
Scope_________________________________________________________________________________________
