PAS 7: STATEMENT OF

CASH FLOWS
Operating, Investing and Financing Activities
STATEMENT OF CASH FLOWS
➔ provides information about the cash receipts and cash
payments of an entity during a period
➔ summarizes the operating, investing and financing activities
of an entity
STATEMENT OF CASH FLOWS
This provides information about the cash receipts and cash
payments of an entity during a period.

inflows/receipts/provided
Cash Flows
outflows/disbursements/used
STATEMENT OF CASH FLOWS
Operating Activities
(principal revenue producing activities)
Activities of an
entity Investing Activities
(long-term assets and other investments)

Financing Activities
(equity capital and borrowings)
STATEMENT OF CASH FLOWS
Operating CA, CL, P/L
Activities of an
Investing NCA
entity
Financing NCL, SHE
NONCASH TRANSACTIONS
➔ excluded from the statement of cash flows
➔ noncash investing and financing transactions shall be
disclosed in the notes to financial statements
SPECIAL TREATMENT
Account Transaction Generally Alternatively

Trading securities Sale or purchase Always operating

Interest Income (received) Operating Investing

Expense (paid) Operating Financing

Dividend Income (received) Operating Investing

Declared (paid) Financing Operating

Income taxes Paid Operating Investing or Financing