Académique Documents
Professionnel Documents
Culture Documents
IllustrativeexamplesStatementofcashflows
IFRSFoundation
IFRSTaxonomy2015Illustrativeexamples
Statementofcashflows
ExamplesfromIAS7representingwaysinwhichtherequirementsofIAS7forthepresentationofthestatementsofcashflowsand
segmentinformationforcashflowsmightbemetusingdetailedXBRLtagging.
Consolidatedstatementofcomprehensiveincomefortheperiodended20X2
Sales
30,650
Costofsales
(26,000)
Grossprofit
4,650
Depreciation
(450)
Administrativeandsellingexpenses
(910)
Interestexpense
(400)
Investmentincome
500
Foreignexchangeloss
(40)
Profitbeforetaxation
3,350
Taxesonincome
(300)
Profit
3,050(a)
(a)Theentitydidnotrecogniseanycomponentsofothercomprehensiveincomeintheperiodended20X2
Consolidatedstatementoffinancialpositionasatendof20X2
20X2
20X1
Cashandcashequivalents
230
160
Accountsreceivable
1,900
1,200
Inventory
1,000
1,950
Portfolioinvestments
2,500
2,500
Property,plantandequipmentnet
2,280
850
Assets
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml
1/5
3/25/2015
IllustrativeexamplesStatementofcashflows
Totalassets
7,910
6,660
Tradepayables
250
1,890
Interestpayable
230
100
Incometaxespayable
400
1,000
Longtermdebt
2,300
1,040
Totalliabilities
3,180
4,030
Sharecapital
1,500
1,250
Retainedearnings
3,230
1,380
Totalshareholdersequity
4,730
2,630
Totalliabilitiesandshareholdersequity
7,910
6,660
Liabilities
Shareholdersequity
Directmethodstatementofcashflows
20X2
Cashflowsfromoperatingactivities
Cashreceiptsfromcustomers
30,150
Cashpaidtosuppliersandemployees
(27,600)
Cashgeneratedfromoperations
2,550
Interestpaid
(270)
Incometaxespaid
(900)
Netcashfromoperatingactivities
1,380
Cashflowsfrominvestingactivities
AcquisitionofsubsidiaryX,netofcashacquired
(550)
Purchaseofproperty,plantandequipment
(350)
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml
2/5
3/25/2015
IllustrativeexamplesStatementofcashflows
Proceedsfromsaleofequipment
20
Interestreceived
200
Dividendsreceived
200
Netcashusedininvestingactivities
(480)
Cashflowsfromfinancingactivities
Proceedsfromissueofsharecapital
250
Proceedsfromlongtermborrowings
250
Paymentoffinanceleaseliabilities
(90)
Dividendspaid[1]
(1,200)
[1]Thiscouldalsobeshownasanoperatingcashflow.
Netcashusedinfinancingactivities
(790)
Effectofexchangeratechanges
(40)
Netincreaseincashandcashequivalents
70
Cashandcashequivalentsatbeginningofperiod
160
Cashandcashequivalentsatendofperiod
230
Indirectmethodstatementofcashflows
20X2
Cashflowsfromoperatingactivities
Profitbeforetaxation
3,350
Adjustmentsfor:
Depreciation
450
Foreignexchangeloss
40
Investmentincome
(500)
Interestexpense
400
3,740
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml
3/5
3/25/2015
IllustrativeexamplesStatementofcashflows
Increaseintradeandotherreceivables
(500)
Decreaseininventories
1,050
Decreaseintradepayables
(1,740)
Cashgeneratedfromoperations
2,550
Interestpaid
(270)
Incometaxespaid
(900)
Netcashfromoperatingactivities
1,380
Cashflowsfrominvestingactivities
AcquisitionofsubsidiaryXnetofcashacquired
(550)
Purchaseofproperty,plantandequipment
(350)
Proceedsfromsaleofequipment
20
Interestreceived
200
Dividendsreceived
200
Netcashusedininvestingactivities
(480)
Cashflowsfromfinancingactivities
Proceedsfromissueofsharecapital
250
Proceedsfromlongtermborrowings
250
Paymentoffinanceleaseliabilities
(90)
Dividendspaid[2]
(1,200)
[2]Thiscouldalsobeshownasanoperatingcashflow.
Netcashusedinfinancingactivities
(790)
Effectofexchangeratechanges
(40)
Netincreaseincashandcashequivalents
70
Cashandcashequivalentsatbeginningofperiod
160
Cashandcashequivalentsatendofperiod
230
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml
4/5
3/25/2015
IllustrativeexamplesStatementofcashflows
Notestothestatementofcashflows(directmethodandindirectmethod)
Segmentinformation
SegmentA
SegmentB
Total
Operatingactivities
1,520
(140)
1,380
Investingactivities
(640)
160
(480)
Financingactivities
(570)
(220)
(790)
310
(200)
110
Cashflowsfrom:
Copyright2015InternationalFinancialReportingStandards(IFRS)Foundation.Allrightsreserved.Reproductionanduserightsarestrictlylimited.Formore
informationontheIFRSFoundation'scopyrightandthetermsandconditionsofuseforthesefiles,pleaserefertohttp://go.ifrs.org/IFRSTterms.
TheIFRSFoundationlogo,theIASBlogo,theIFRSforSMEslogo,theHexagonDevice,IFRSFoundation,eIFRS,IAS,IASB,IFRSforSMEs,IASs,
IFRS,IFRSs,InternationalAccountingStandardsandInternationalFinancialReportingStandards,IFRIC,SICandIFRSTaxonomyareTradeMarksofthe
IFRSFoundation.ForfurtherinformationaboutwheretheTradeMarksareprotectedand/orareinusepleasecontacttheIFRSFoundation.
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml
5/5