NZ IAS 7 Statement of Cash Flows

  • For-profit

Requires the presentation of a statement of cash flows which classifies cash flows during the period from operation, investing and financing activities.

  • NZ IAS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 12 Jul 2018 (excludes NZ IFRS 17)
    Additional material: NZ IAS 7 IASB – 1 Jan 2019

Previous Versions

  • NZ IAS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IAS 7 IASB – 1 Jan 2017
*Additional Material is restricted to those with NZ-assigned IP addresses only.