F1ANNEX
Annotations:
Amendments (Textual)
F1INTERNATIONAL ACCOUNTING STANDARD IAS 7(REVISED 1992)
Cash flow statements
PRESENTATION OF A CASH FLOW STATEMENT
Operating activities
F114.Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the enterprise. Therefore, they generally result from the transactions and other events that enter into the determination of net profit or loss. Examples of cash flows from operating activities are:
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).