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 21: Present investing and financing receipts and payments gross by major class, except where net reporting is specifically allowed

What does 21 require?

Each major class of gross receipt and gross payment arising from investing and from financing activities must be shown separately. Netting is permitted only in the circumstances described in paragraphs 22 and 24 (customer-driven flows, quick-turnover items and specified financial institution activities).

Maintained by Gerard Blokdyk

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AASB 18 Presentation and Disclosure in Financial Statements · 1 control

  • 44-45 Do not offset assets against liabilities or income against expenses unless a Standard requires or permits it

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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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