Global Standards for the world economy

Friday 22 January 2021

ProjectsWork plan for IFRSIAS 7 Statement of Cash Flows: Definitions of operating, investing and financing activitiesDiscussion and papers

IAS 7 Statement of Cash Flows: Definitions of operating, investing and financing activities

Discussion and papers

Stage 1: Current stage

Date Ref. Title Recording Update

April 2013
(IASB)

11B

IAS 7 Statement of Cash Flows—Definitions of operating, investing and financing activities [Zip file]

March 2013
(IFRIC)

7

Annual Improvements: Issue that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process

January 2012
(IASB)

7B

7C

Annual Improvements: Issue that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process

Annual Improvements: Classification of cash flows for service concession arrangements

March 2012
(IFRS IC)

7

IAS 7 Statement of Cash Flows: Review of requests in relation to IAS 7

July 2012
(IFRS IC)

3

IAS 7 Statement of Cash Flows: Examples illustrating the classification of cash flows