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WebNov 12, 2014 · 1. STATEMENT OF CASHFLOWS IAS 7 N R GOVINDARAJAN CHARTERED ACCOUNTANT FCA,AICWA,DISA,CISA 2. OVERVIEW Scope and Objectives Definitions Presentation Reporting requirements FC Cashflows Interest and Taxes Subsidiaries , Associates , JV and its changes Non cash items Other disclosures … Webrequirements in IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 relating to: • changes in the basis for determining contractual cash flows of financial assets, financial liabilities and lease liabilities; • hedge accounting; and • disclosures. The Phase 2 amendments apply only to changes required by the interest rate benchmark buffer\u0027s tx
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