AASB 107 Statement of Cash Flows
What is AASB 107 Statement of Cash Flows?
The Australian adoption of IAS 7: the duty to present a statement of cash flows, what counts as cash and cash equivalents, classification into operating, investing and financing activities, the direct and indirect methods, gross versus net reporting, foreign currency, interest, dividends and tax flows, business acquisitions and disposals, non-cash transactions, and the disclosures of financing liability movements, supplier finance arrangements, cash components and restricted balances, with the 2027 AASB 18 and 2028 AASB 2026-4 changes noted on the affected leaves. It comprises 22 controls organised across 5 domains, and applies in Australia.
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