The Grant Thornton International IFRS team has published a new external guide: IAS 7: Statement of Cash Flows – a guide to avoiding common pitfalls and application issues. The guide aims to:

  • remind management of the basic requirements for preparing the statement of cash flows;
  • highlight interpretative and practical application issues noted by regulators and commentators; and
  • provide insights on avoiding the common pitfalls and application issues that regulators and our IFRS experts see in practice.

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