Financial Reporting Standard 107. Cash flow statements

Financial Reporting Standard 107. Cash flow statements

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Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2007
Series:Financial reporting standard 107
Subjects:
Accounting > Standards > Malaysia
Cash flow > Accounting > Standards > Malaysia
Financial statements > Standards > Malaysia
Table of Contents:
  • 1. Objective
  • 2. Scope
  • 3. Benefits of cash flow information
  • 4. Definitions
  • 5. Presentation of a cash flow statement
  • 6. Reporting cash flow from operating activities
  • 7. Reporting cash flows from investing and financing activities
  • 8. Reporting cash flows on a net basis
  • 9. Foreign currency cash flows
  • 10. Interest and dividends
  • 11. Taxes on income
  • 12. Investments in subsidiaries, associates and joint venture
  • 13. Acquisitions and disposals of subsidiaries and other business units
  • 14. Non-cash transactions
  • 15. Components of cash and cash equivalents
  • 16. Other disclosures
  • 17. Effective date

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