IAS07CashFlowStatements(revised1992).pdfVIP

IAS 7 Cash Flow Statements (revised 1992) 页码，1/17 International Accounting Standards IAS 7 Cash Flow Statements (revised 1992) This revised International Accounting Standard supersedes IAS 7, Statement of Changes in Financial Position, approved by the Board in October 1977. The revised Standard became effective for financial statements covering periods beginning on or after 1 January 1994. The standards, which have been set in bold italic type should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface). Objective Information about the cash flows of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilise those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an enterprise to generate cash and cash equivalents and the timing and certainty of their generation. The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities. Scope 1. An enterprise should prepare a cash flow statement in accordance with the requirements of this Standard and should present it as an integral part of its f inancial statementsf or each periodf or which financial statements are presented. 2. This Standard supersedes IAS 7, Statement of Changes in Financial Position, approved in July 1977. 3. Users of an enterprises financial statements are interested in how the enterprise generates and