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IAS 7 — Items not added to the agenda

Background

This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 7 Statement of Cash Flows together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Related Discussions

  • IAS 7 — Determination of cash equivalents

  • Jul 09, 2009

  • The IFRIC received a request for guidance on whether investments in shares or units of money market funds that are redeemable at any time can be classified as cash equivalents.

  • IAS 7 — Classification of expenditures

  • Mar 06, 2008

  • The IFRIC received a request for guidance on the treatment of some types of expenditure in the statement of cash flows. In practice some entities classify expenditures that are not recognised as assets under IFRSs as cash flows from operating activities while others classify them as part of investing activities.

  • IAS 7 — Value added tax

  • Aug 01, 2005

  • The IFRIC considered whether it should add to its agenda a project to clarify whether cash flows reported in accordance with IAS 7 'Cash Flow Statements' should be measured as inclusive or exclusive of value added tax (VAT).

All Related