IAS 7
International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards.
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A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements.
History of IAS 7
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.
| June 1976 | Exposure Draft E7 Statement of Source and Application of Funds |
| October 1977 | IAS 7 Statement of Changes in Financial Position |
| July 1991 | Exposure Draft E36 Cash Flow Statements |
| December 1992 | IAS 7 (1992) Cash Flow Statements |
| 1 January 1994 | Effective date of IAS 7 (1992) |
| 6 September 2007 | Retitled from Cash Flow Statements to Statement of Cash Flows as a consequential amendment resulting from revisions to IAS 1 |
| 16 April 2009 | IAS 7 amended by Annual Improvements to IFRSs 2009 with respect to expenditures that do not result in a recognised asset. |
| 1 July 2009 | Effective date for amendments from IAS 27(2008) relating to changes in ownership of a subsidiary |
| 1 January 2010 | Effective date of the April 2009 revisions to IAS 7 |
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References
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