3D Command CenterDrag & Drop ClassificationStatement BuilderDirect vs IndirectCash EquivalentsCFO ChallengeIAS 7 Accurate
LearnWithQazi™Level 1 — Cash Flow Academy
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EasyClassification
IAS 7 MASTERY REPORT
Financial Reporting Analyst
IAS 7 Quick Reference
Operating Activities — Principal revenue-producing activities of the entity and other activities that are not investing or financing.
Investing Activities — Acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Financing Activities — Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Cash Equivalents — Short-term, highly liquid investments that are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value (generally ≤ 3 months from acquisition).
Non-cash transactions — Investing and financing transactions that do not require the use of cash or cash equivalents are excluded from the statement of cash flows and disclosed elsewhere.