AASB 107 - Statement of Cash Flows - July 2004
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Paragraph 2
This Standard supersedes IAS 7 Statement of Changes in Financial Position, approved in July 1977.
Paragraph 53
This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1994.
Paragraph 54
IAS 27 (as amended in 2008) amended paragraphs 39-42 and added paragraphs 42A and 42B. An entity shall apply those amendments for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period. The amendments shall be applied retrospectively.