CTHRepealedLegislation
AASB 107 - Statement of Cash Flows - July 2004
AASB 107 and IAS 7AASB 107 and IAS 7
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AASB 107 and IAS 7
AASB 107 Statement of Cash Flows as amended incorporates IAS 7 Statement of Cash Flows as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 7) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.