AASB 107 Statement of Cash Flows
Presentation and classification of cash flows (paragraphs 10 to 24 and Aus20.2) – AASB 107 Statement of Cash Flows

AASB 107 Statement of Cash Flows 10-12: Report the period's cash flows under the three activity headings and split a single transaction between headings where its components differ

What does 10-12 require?

The statement must sort cash movements for the period into operating, investing and financing groups, presented in the way that best fits the business so that readers can see how each group affected the entity's financial position and its cash and cash equivalents. Where one payment carries elements that belong to different groups, such as a loan instalment containing both interest and principal, the components are classified separately: the interest element may sit in operating while the principal repayment is financing.

Maintained by Gerard Blokdyk

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AASB 18 Presentation and Disclosure in Financial Statements · 1 control

  • 46-48 Include all income and expenses in profit or loss unless a Standard says otherwise, and classify every item into one of the five categories

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