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 17: Classify as financing the cash effects of raising and returning capital, borrowing and repaying, and the principal portion of lease payments

What does 17 require?

Financing flows help readers predict the claims that capital providers will have on future cash. They include cash raised by issuing shares or other equity instruments, payments to owners to buy back or redeem the entity's shares, cash raised from borrowings of every form (debenture, loan, note, bond, mortgage, short or long term), repayments of what was borrowed, and the cash a lessee pays to reduce its outstanding lease liability.

Maintained by Gerard Blokdyk

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  • 59-66 Classify in financing the effects of liabilities raised purely for finance and the interest and interest rate effects of other liabilities, with the insurance and participation contract exclusions and the financing-to-customers overrides

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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

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