IAS 7

Accounting

Historical cost Constant purchasing power Management Tax
Major types Auditing Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Accounting standards Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles
Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements
Bookkeeping Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Auditing Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli
Development History Research Positive accounting Sarbanes–Oxley Act
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International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards.

A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements.

History of IAS 7

IAS 7 was reissued in December 1992, retitled in September 2007, and is operative for financial statements covering periods beginning on or after 1 January 1994.

June 1976	Exposure Draft E7 Statement of Source and Application of Funds
October 1977	IAS 7 Statement of Changes in Financial Position
July 1991	Exposure Draft E36 Cash Flow Statements
December 1992	IAS 7 (1992) Cash Flow Statements
1 January 1994	Effective date of IAS 7 (1992)
6 September 2007	Retitled from Cash Flow Statements to Statement of Cash Flows as a consequential amendment resulting from revisions to IAS 1
16 April 2009	IAS 7 amended by Annual Improvements to IFRSs 2009 with respect to expenditures that do not result in a recognised asset.
1 July 2009	Effective date for amendments from IAS 27(2008) relating to changes in ownership of a subsidiary
1 January 2010	Effective date of the April 2009 revisions to IAS 7

References

External links

IASB (International Accounting Standards Board)

International Financial Reporting Standards and Related Accounting Organizations

Organizations

Predecessors

International Accounting Standards Committee

Selected standards

IFRS	1 2 4 5 9 10 11 12 13 15 16 17
IAS	1 2 7 8 10 16 17 19 37 39

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