CTHRepealedLegislation
AASB 107 - Statement of Cash Flows - July 2004
Reporting Cash Flows from Investing and Reporting Cash Flows from Investing and Financing Activities
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Reporting Cash Flows from Investing and Financing Activities
21 An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 22 and 24 are reported on a net basis.