IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
Bound Volume Taxonomy Viewer Download Statistic Documentation

Presentation View

Calculation View

Item View

[510000] Consolidated statement of cash flows, direct method

Statement of cash flows, direct method
Cash flows from (used in) operating activities
Classes of cash receipts from operating activities
Receipts from sales of goods and rendering of services	X
Receipts from royalties, fees, commissions and other revenue	X
Receipts from contracts held for dealing or trading purpose	X
Receipts from premiums and claims, annuities and other policy benefits	X
Other cash receipts from operating activities	X
Classes of cash payments
Payments to suppliers for goods and services	(X)
Payments from contracts held for dealing or trading purpose	(X)
Payments to and on behalf of employees	(X)
Payments for premiums and claims, annuities and other policy benefits	(X)
Other cash payments from operating activities	(X)
Dividends paid	(X)
Dividends received	X
Interest paid	(X)
Interest received	X
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) operating activities	X
Cash flows from (used in) investing activities
Cash flows from loosing control of subsidiaries or other businesses	X
Cash flows from obtaining control of subsidiaries or other businesses	(X)
Other cash receipts from sales of equity or debt instruments of other entities	X
Other cash payments to acquire equity or debt instruments of other entities	(X)
Other cash receipts from sales of interests in joint ventures	X
Other cash payments to acquire interests in joint ventures	(X)
Proceeds from sales of property, plant and equipment	X
Purchase of property, plant and equipment	(X)
Proceeds from sales of intangible assets	X
Purchase of intangible assets	(X)
Proceeds from other long-term assets	X
Purchase of other long-term assets	(X)
Proceeds from government grants	X
Cash advances and loans made to other parties	(X)
Cash receipts from repayment of advances and loans made to other parties	X
Cash payments for future contracts, forward contracts, option contracts and swap contracts	(X)
Cash receipts from future contracts, forward contracts, option contracts and swap contracts	X
Dividends received	X
Interest received	X
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) investing activities	X
Cash flows from (used in) financing activities
Proceeds from issuing shares	X
Proceeds from issuing other equity instruments	X
Payments to acquire or redeem entity's shares	(X)
Payments of other equity instruments	(X)
Proceeds from short-term borrowings	X
Proceeds from long-term borrowings	X
Repayments of borrowings	(X)
Payments of finance lease liabilities	(X)
Proceeds from government grants	X
Dividends paid	(X)
Interest paid	(X)
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) financing activities	X
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents	X
Net increase (decrease) in cash and cash equivalents	X
Cash and cash equivalents at beginning of period	X
Cash and cash equivalents at end of period	X

For information contact: Holger Obst (hobst@iasb.org)