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2. IAS 7 - Wikipedia

   en.wikipedia.org/wiki/IAS_7

   International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards. A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements.

3. Cash flow statement - Wikipedia

   en.wikipedia.org/wiki/Cash_flow_statement

   As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7) is the International Accounting Standard that deals with cash flow statements. People and groups interested in cash flow statements include:

4. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance. Example 1: in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen ...

5. XBRL - Wikipedia

   en.wikipedia.org/wiki/XBRL

   A tool for converting the consolidated balance sheet, income statement, and statement of cash flows into XBRL‐tagged format. [27] Corporate governance is significantly and positively associated with a firm's decision to be an early and voluntary filer of financial information in XBRL format. [28]

6. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   Operating cash flows: the principal revenue-producing activities of the entity and are generally calculated by applying the indirect method, whereby profit or loss is adjusted for the effects of transaction of a non-cash nature, any deferrals or accruals of past or future cash receipts or payments, and items of income or expense associated with ...

7. International Public Sector Accounting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Public...

   the cash flow statement (IPSAS 2), the statement of changes in net assets/equity (IPSAS 1), the notes to the financial statements, or annex (IPSAS 1). When the cash basis of accounting underlies the preparation of the financial statements, the primary financial statement is the statement of cash receipts and payments.