{"id":1371,"date":"2026-09-30T16:05:17","date_gmt":"2026-09-30T16:05:17","guid":{"rendered":"https:\/\/bound-logic.com\/?p=1371"},"modified":"2026-10-03T12:27:50","modified_gmt":"2026-10-03T12:27:50","slug":"cash-flow-statement-a-simple-information-as-regards-to-ias-7-ind-as-7","status":"publish","type":"post","link":"https:\/\/bound-logic.com\/index.php\/2026\/09\/30\/cash-flow-statement-a-simple-information-as-regards-to-ias-7-ind-as-7\/","title":{"rendered":"Cash Flow Statement: A Simple Information As Regards To Ias 7\/ind As 7"},"content":{"rendered":"

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Cash flows from revenue taxes shall be separately disclosed and shall be categorized as cash flows from working actions except they are often specifically recognized with financing and investing actions. The goal of this standard is to presenting the historic changes in money move statements and likewise helps the stakeholder in assessing the ability of entity to generate money and money equivalents. An entity shall disclose the components of cash and money equivalents and shall current a reconciliation of the quantities in its statement of money flows with the equal objects reported within the stability sheet. The combination money flows arising from obtaining or dropping management of subsidiaries or other businesses shall be offered separately and categorized as investing actions. Money flows arising from taxes on income shall be separately disclosed and shall be categorised as money flows from working activities except they can be particularly recognized with financing and investing actions. For occasion, constant adverse cash flows from operating activities might signal underlying enterprise problems, even when the earnings assertion exhibits a revenue.<\/p>\n

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