IAS 7: Statement of Cash Flows
Requires the presentation of information about historical changes in cash and cash equivalents through a statement of cash flows.
Pourquoi IAS 7 est important
Cash-flow reclassifications (operating vs. investing vs. financing) are among the most common restatement triggers. Auditus.ai reconciles the cash flow before fieldwork.
Référentiel: International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IAS 7 ?
Requires the presentation of information about historical changes in cash and cash equivalents through a statement of cash flows.
Pourquoi IAS 7 est-il important pour un audit ?
Cash-flow reclassifications (operating vs. investing vs. financing) are among the most common restatement triggers. Auditus.ai reconciles the cash flow before fieldwork.
À quel référentiel appartient IAS 7 ?
IAS 7 relève de : International Accounting Standards (IAS). IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Normes connexes — International Accounting Standards (IAS)
Voyez comment Auditus vérifie IAS 7
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IAS 7.