NZ IAS 7

Statement of Cash Flows


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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 – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Mar 2025

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Amendments

  • Annual Improvements to NZ IFRS – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Aug 2024

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  • Supplier Finance Arrangements Reduced Disclosure Regime

    Date of issue: Nov 2023

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  • Supplier Finance Arrangements – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Jul 2023

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New version not yet mandatory

  • NZ IAS 7 Jan27 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

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Previous versions

  • NZ IAS 7 – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2023

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  • NZ IAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022

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  • 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: Jan 2021 (excludes NZ IFRS 17)

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