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.
Consolidated statement of comprehensive income for the period ended 20X2 |
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Sales |
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Cost of sales |
( |
Gross profit |
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Depreciation |
( |
Administrative and selling expenses |
( |
Interest expense |
( |
Investment income |
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Foreign exchange loss |
( |
Profit before taxation |
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Taxes on income |
( |
Profit |
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(a) |
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 finance 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 finance 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)
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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