NZ IAS 7

Statement of Cash Flows

Requires the presentation of a statement of cash flows which classifies cash flows during the period from operation, investing and financing activities.

  • NZ IAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2022

Previous version

  • NZ IAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2021 (excludes NZ IFRS 17)

*Additional Material is restricted to those with NZ-assigned IP addresses only.