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About International Accounting Standard 3. Cash Flow Statements
International Accounting Standard 7 Cash Flow Statements (IAS 7) is set out in paragraphs 1-53. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 7 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
Detailed Information
Author: | Unknown |
---|---|
Publication Year: | 2004 |
ISBN: | 354176 |
Pages: | 23 |
Language: | English |
File Size: | 0.119 |
Format: | |
Price: | FREE |
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