Ipsas 2—cash flow statements
24 pages - 86.3 KB
Means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.
Document in text mode:
IPSAS 2 81PUBLIC SECTOR IPSAS 2—CASH FLOW STATEMENTS Acknowledgment This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 7, “Cash Flow Statements” published by the International Accounting Standards Board (IASB). Extracts from IAS 7 are reproduced in this publication of the International Public Sector Account Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Accounting Standards Committee Foundation (IASCF). The approved text of the International Financial Reporting Standards (IFRSs) is that published by IASB in the English language, and copies may be obtained directly from IASB Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom. E-mail: [email protected] Internet: http://www.iasb.org IFRSs, IASs, Exposure Drafts and other publications of IASB are copyright of IASCF. IFRS, IAS, IASB, IASC, IASCF and International Accou...
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