The statement of cash flows more clearly demonstrates where cash is coming from and going to, and is required by GAAP and IFRS (International Financial Reporting Standards). Fund flow refers to ...

The cash flow statement (CFS ... set of rules called International Financial Reporting Standards (IFRS). Financial statements are the ticket to the external evaluation of a company's financial ...

To start with, International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the ...

7 Statement of Cash Flows and the International Financial Reporting Standards (IFRS) 7 Financial Instruments: Disclosures) issued by the International Accounting Standards Board (IASB).