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Statement of Cash Flows Illustrative Examples This Guidance is applicable for annual reporting period beginning on 1 January 2021. SB-FRS 7 STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 7 IE 2 Illustrative examples These illustrative examples accompany, but are not part of, SB-FRS 7. A Statement of cash flows for an entity other than a financial institution 1 The examples show only current period amounts. Corresponding amounts for the preceding period are required to be presented in accordance with SB-FRS 1 Presentation of Financial Statements. 2 Information from the statement of comprehensive income and statement of financial position is provided to show how the statements of cash flows under the direct method and indirect method have been derived. Neither the statement of comprehensive income nor the statement of financial position is presented in conformity with the disclosure and presentation requirements of other Standards. 3 The following additional information is also rele...