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IAS 7 Cashflow Statement Guide

The document provides an overview of the format and components of a cash flow statement prepared using the indirect method, as required by IAS 7. It lists the sections for cash flows from operating, investing and financing activities. For each section it identifies the line items that would be included to determine the net cash flow, such as cash generated from operations, purchases/sales of non-current assets, proceeds from issuing shares and taking out loans. It also includes an example cash flow statement using the direct method.

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396 views3 pages

IAS 7 Cashflow Statement Guide

The document provides an overview of the format and components of a cash flow statement prepared using the indirect method, as required by IAS 7. It lists the sections for cash flows from operating, investing and financing activities. For each section it identifies the line items that would be included to determine the net cash flow, such as cash generated from operations, purchases/sales of non-current assets, proceeds from issuing shares and taking out loans. It also includes an example cash flow statement using the direct method.

Uploaded by

rjmandia
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd

IAS 7: CASHFLOW STATEMENTS

Format – Indirect Method


Name
CashflowStatement (Indirect Method)
For theyear ended …………………….

Notes $ $
CashflowfromOperatingActivities
Profit/(Loss) before taxation XXX/(XXX)
Add Depreciation XXX
Add Loss on disposal of non current assets XXX
Less Profit on disposal of non current assets (XXX)
Add Finance cost XXX
Less Investment Income (XXX)
(Increase)/Decrease in inventories (XXX)/XXX
(Increase)/Decrease in receivables (XXX)/XXX
Increase/ (Decrease) in trade payables XXX/(XXX)
Increase/ (Decrease) in other payables XXX/(XXX)
Cash generated fromoperations XXX/(XXX)
Less Taxation paid (XXX)
Less Interest paid (XXX)
Net cashflowfromoperatingactivities XXX/(XXX)

CashflowfromInvestingActivities
Less Purchase of non current assets (XXX)
Add Sales of non current assets (XXX)
Add Interest received XXX
Add Dividends received XXX
Net CashflowfromInvestingActivities XXX/(XXX)

CashflowfromFinancingActivities
Proceeds fromissues of shares XXX
Proceeds fromlong termborrowings XXX
Payment of finance lease liabilities (XXX)
Redemption of shares (XXX)
Repayment of loans (XXX)
Dividend paid (XXX)
Net CashflowfromFinancingActivities XXX/(XXX)

Net Cashflow XXX/(XXX)


Cash and Cash Equivalent at thebeginning XXX/(XXX)
Cash and Cash Equivalent at theend XXX/(XXX)

CASHFLOW STATEMENT – DIRECT METHOD


Name
CashflowStatement (Direct Method)
For theyear ended …………………….

Notes $ $
CashflowfromOperatingActivities
Cash received fromcustomers XXX
Cash paid to suppliers (XXX)
Other operating expenses (XXX)
Cash generated fromoperations XXX/(XXX)
Less Taxation paid (XXX)
Less Interest paid (XXX)
Net cashflowfromoperatingactivities XXX/(XXX)

CashflowfromInvestingActivities
Less Purchase of non current assets (XXX)
Add Sales of non current assets (XXX)
Add Interest received XXX
Add Dividends received XXX
Net CashflowfromInvestingActivities XXX/(XXX)

CashflowfromFinancingActivities
Proceeds fromissues of shares XXX
Proceeds fromlong termborrowings XXX
Payment of finance lease liabilities (XXX)
Redemption of shares (XXX)
Repayment of loans (XXX)
Dividend paid (XXX)
Net CashflowfromFinancingActivities XXX/(XXX)

Net Cashflow XXX/(XXX)


Cash and Cash Equivalent at thebeginning XXX/(XXX)
Cash and Cash Equivalent at theend XXX/(XXX)

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