Summary IFRS 7 : layout of statement of cash flows
This document entails a brief layout structure of presenting the statement of cash flows on the “ Direct” method versus the “ indirect” method as per IFRS 7 and additionally briefly gives guidance on what to include under “ operating activities” , “ investing activities” and “ financing activities” as per IFRS 7
Written for
- Institution
- University of Cape Town (UCT)
- Course
- Financial Reporting 2 (ACC2112W)
Document information
- Uploaded on
- April 15, 2023
- Number of pages
- 7
- Written in
- 2021/2022
- Type
- SUMMARY
Subjects
-
statement of cash flows
-
ifrs 7
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financial reporting 2