Friday 22 January 2021
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11B
IAS 7 Statement of Cash Flows—Definitions of operating, investing and financing activities [Zip file]
7
Annual Improvements: Issue that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process
7B
7C
Annual Improvements: Classification of cash flows for service concession arrangements
IAS 7 Statement of Cash Flows: Review of requests in relation to IAS 7
3
IAS 7 Statement of Cash Flows: Examples illustrating the classification of cash flows