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IFRS Disclosure Guide

54. Notes - Cash flow statement

Disclosure of cash flow statement

 Year 2017
Consideration paid (received) 
Portion of consideration paid (received) consisting of cash and cash equivalents 
Cash and cash equivalents in subsidiary or businesses acquired or disposed 
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed 
Liabilities in subsidiary or businesses acquired or disposed 

Cash and cash equivalents if different from statement of financial position

 31.12.2017
Cash and cash equivalents 
Bank overdrafts 
Cash and cash equivalents classified as part of disposal group held for sale 
Other differences to cash and cash equivalents in statement of cash flows 
Total cash and cash equivalents if different from statement of financial position{"CashAndCashEquivalents":"1","BankOverdraftsClassifiedAsCashEquivalents":"-1","CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale":"1","OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows":"-1"}real[] 
 Year 201731.12.2017
Cash and cash equivalents held by entity unavailable for use by group  
Disclosure of additional information about understanding financial position and liquidity of entity  
Undrawn borrowing facilities  
Cash flows from (used in) increases in operating capacity  
Cash flows from (used in) maintaining operating capacity  

Income taxes paid (refund)

 Year 2017
Income taxes paid (refund), classified as operating activities 
Income taxes paid (refund), classified as investing activities 
Income taxes paid (refund), classified as financing activities 
Total income taxes paid (refund){"IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"1","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"1","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"1"}real[] 
Description of accounting policy for determining components of cash and cash equivalents
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
Description of acquisition of entity by means of equity issue
Description of conversion of debt to equity
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

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