International Accounting Standard 7 - European （国际会计标准7 -欧洲）.pdfVIP

EC staff consolidated version as of 24 March 2010, EN – EU IAS 7 FOR INFORMATION PURPOSES ONLY International Accounting Standard 7 * Statement of cash flows Objective Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. The economic decisions t