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Objective, Scope & Definitions

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.... utilise those cash flows. * The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and * The timing and certainty of generation of future cash flows and to check the past assessment accuracy; and * The changes in the capital structure. The objective of this Standard is to require the provision of information ab....

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....Conversion into cash is subject to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash flows are inflows and outflows of cash and cash equivalents. Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Investing activities are the acquisition and disposa....