New Zealand Equivalent to International Accounting Standard 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.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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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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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