Мы не можем подтвердить или удостоверить правильность или соответствие текста данного документа. Всякий, использующий данный документ, делает это на свой риск и должен самостоятельно проверить правильность информации.
We cannot attest or verify the correctness or adequacy of the text of the document. Somebody using the document is doing so at his own risk and should independently verify the accuracy of the information.
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_____________________________________________________________________________________
