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IAS 7Statement of Cash FlowsIn April 2001 the International Accounting Standards Board adopted IAS 7 Cash FlowStatements, which had originally been issued by the International Accounting StandardsCommittee in December 1992. IAS 7 Cash Flow Statements replaced IAS 7 Statement ofChanges in Financial Position (issued in October 1977).As a result of the changes in terminology used throughout the IFRS Standards arisingfrom requirements in IAS 1 Presentation of Financial Statements (issued in 2007), the title ofIAS 7 was changed to Statement of Cash Flows.In January 2016 IAS 7 was amended by Disclosure Initiative (Amendments to IAS 7). Theseamendments require entities to provide disclosures about changes in liabilities arisingfrom financing activities.Other Standards have made minor consequential amendments to IAS 7. They includeIFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements(issued May 2011), Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS...