IFRS Accounting Taxonomy 2024 – Illustrative examples
Statement of cash flows
Examples from IAS 7 representing ways in which the requirements of IAS 7 for the presentation of the statements of cash flows and segment information for cash flows might be met using detailed XBRL tagging.
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Consolidated statement of comprehensive income for the period ended 20X2 |
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Sales |
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Cost of sales |
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Gross profit |
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Depreciation |
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Administrative and selling expenses |
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Interest expense |
( |
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Investment income |
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Foreign exchange loss |
( |
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Profit before taxation |
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Taxes on income |
( |
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Profit |
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(a) |
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Consolidated statement of financial position as at end of 20X2 |
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20X2 |
20X1 |
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Assets |
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Cash and cash equivalents |
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Accounts receivable |
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Inventory |
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Portfolio investments |
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Property, plant and equipment net |
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Total assets |
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Liabilities |
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Trade payables |
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Interest payable |
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Income taxes payable |
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Long-term debt |
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Total liabilities |
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Shareholders’ equity |
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Share capital |
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Retained earnings |
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Total shareholders’ equity |
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Total liabilities and shareholders’ equity |
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Direct method statement of cash flows |
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20X2 |
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Cash flows from operating activities |
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Cash receipts from customers |
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Cash paid to suppliers and employees |
( |
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Cash generated from operations |
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Interest paid |
( |
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Income taxes paid |
( |
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Net cash from operating activities |
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Cash flows from investing activities |
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Acquisition of subsidiary X, net of cash acquired |
( |
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Purchase of property, plant and equipment |
( |
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Proceeds from sale of equipment |
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Interest received |
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Dividends received |
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Net cash used in investing activities |
( |
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Cash flows from financing activities |
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Proceeds from issue of share capital |
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Proceeds from long-term borrowings |
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Payment of lease liabilities |
( |
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Dividends paid [1] |
( |
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[1] |
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Net cash used in financing activities |
( |
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Effect of exchange rate changes |
( |
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Net increase in cash and cash equivalents |
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Cash and cash equivalents at beginning of period |
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Cash and cash equivalents at end of period |
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Indirect method statement of cash flows |
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20X2 |
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Cash flows from operating activities |
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Profit before taxation |
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Adjustments for: |
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Depreciation |
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Foreign exchange loss |
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Investment income |
( |
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Interest expense |
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Increase in trade and other receivables |
( |
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Decrease in inventories |
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Decrease in trade payables |
( |
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Cash generated from operations |
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Interest paid |
( |
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Income taxes paid |
( |
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Net cash from operating activities |
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Cash flows from investing activities |
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Acquisition of subsidiary X net of cash acquired |
( |
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Purchase of property, plant and equipment |
( |
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Proceeds from sale of equipment |
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Interest received |
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Dividends received |
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Net cash used in investing activities |
( |
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Cash flows from financing activities |
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Proceeds from issue of share capital |
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Proceeds from long-term borrowings |
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Payment of lease liabilities |
( |
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Dividends paid [2] |
( |
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[2] |
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Net cash used in financing activities |
( |
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Effect of exchange rate changes |
( |
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Net increase in cash and cash equivalents |
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Cash and cash equivalents at beginning of period |
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Cash and cash equivalents at end of period |
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Notes to the statement of cash flows (direct method and indirect method)
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Segment information |
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Segment A |
Segment B |
Total |
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Cash flows from: |
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Operating activities |
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( |
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Investing activities |
( |
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( |
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Financing activities |
( |
( |
( |
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( |
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Reconciliation of liabilities arising from financing activities |
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20X1 |
Cash flows |
Non-cash changes |
20X2 |
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Acquisition | New leases | |||||||
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Long-term borrowings |
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- |
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Lease liabilities |
- |
( |
- |
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Long-term debt |
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