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IAS 7 was reissued in
December 1992, retitled in September 2007, and is operative for financial statements covering periods beginning on or after 1 January 1994.
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A statement of cash flows for the periods, is an integral "Component of financial statements" as per
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Effective date for amendments from IAS 27(2008) relating to changes in ownership of a subsidiary
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2009 with respect to expenditures that do not result in a recognised asset.
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International
Accounting Standard 7: Statement of Cash Flows
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as a consequential amendment resulting from revisions to
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Effective date of the April 2009 revisions to IAS 7
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658:Statement of Source and Application of Funds
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1091:International Financial Reporting Standards
804:International Financial Reporting Standards
630:International Financial Reporting Standards
302:International Financial Reporting Standards
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769:(International Accounting Standards Board)
670:Statement of Changes in Financial Position
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624:standard that establishes standards for
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292:Generally-accepted auditing standards
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1040:This business-related article is a
307:International Standards on Auditing
1044:. You can help Knowledge (XXG) by
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364:Notes to the financial statements
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312:Management Accounting Principles
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702:Effective date of IAS 7 (1992)
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287:Generally-accepted principles
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156:Constant purchasing power
53:Constant purchasing power
487:Accounting organizations
475:People and organizations
716:Statement of Cash Flows
235:Amortization (business)
359:Management discussion
712:Cash Flow Statements
693:Cash Flow Statements
682:Cash Flow Statements
326:Financial statements
279:Accounting standards
680:Exposure Draft E36
552:Earnings management
522:Positive accounting
396:Double-entry system
386:Bank reconciliation
191:Revenue recognition
656:Exposure Draft E7
628:reporting used in
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462:Sarbanes–Oxley Act
391:Debits and credits
226:Cost of goods sold
181:Matching principle
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231:Depreciation
139:Key concepts
111:Governmental
738:1 July 2009
505:Development
482:Accountants
378:Bookkeeping
297:Convergence
255:Liabilities
186:Materiality
74:Major types
1085:Categories
808:Accounting
756:References
622:accounting
540:Misconduct
166:Fair value
116:Management
58:Management
29:Accounting
1096:Cash flow
855:standards
853:Selected
677:July 1991
653:June 1976
626:cash flow
562:Hollywood
442:Financial
344:Cash-flow
101:Financial
547:Creative
517:Research
447:Internal
434:Auditing
250:Goodwill
245:Expenses
96:Forensic
21:a series
19:Part of
512:History
406:Journal
265:Revenue
151:Accrual
667:IAS 7
620:is an
457:Report
411:Ledger
354:Income
349:Equity
260:Profit
240:Equity
216:Assets
121:Social
86:Budget
731:IFRSs
720:IAS 1
618:IAS 7
452:Firms
81:Audit
1042:stub
863:IFRS
767:IASB
221:Cash
106:Fund
91:Cost
939:IAS
714:to
616:or
126:Tax
63:Tax
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