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AASB 107 - Statement of Cash Flows - July 2004
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AASB 107 - Statement of Cash Flows - July 2004
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Turn the raw legal text into a practical explanation grounded in AASB 107 - Statement of Cash Flows - July 2004.
10 The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities.
11 An entity presents its cash flows from operating, investing and financing activities in a manner which is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities.
12 A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital, the interest element may be classified as an operating activity and the capital element is classified as a financing activity.