Professional Documents
Culture Documents
Statement of Cash Flow (SCF)
Statement of Cash Flow (SCF)
Investing Activities
Transactions as examples of investing activities:
Financing activities arise from
changes in liabilities and owner’s
equity of a business organization.
Refers to the cash inflows and outflows resulting from
the issuance of debt, the issuance of equity, dividend
payments, and the repurchase of existing stock.
Financing Activities
Transactions as examples of investing activities:
According to IAS 7 (IASB 2001), entities are
given an option whether to present the
statement of cash flow using the direct or
indirect method.