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3/25/2015

IllustrativeexamplesStatementofcashflows

IFRSFoundation

IFRSTaxonomy2015Illustrativeexamples
Statementofcashflows
ExamplesfromIAS7representingwaysinwhichtherequirementsofIAS7forthepresentationofthestatementsofcashflowsand
segmentinformationforcashflowsmightbemetusingdetailedXBRLtagging.
Consolidatedstatementofcomprehensiveincomefortheperiodended20X2
Sales

30,650

Costofsales

(26,000)

Grossprofit

4,650

Depreciation

(450)

Administrativeandsellingexpenses

(910)

Interestexpense

(400)

Investmentincome

500

Foreignexchangeloss

(40)

Profitbeforetaxation

3,350

Taxesonincome

(300)

Profit

3,050(a)

(a)Theentitydidnotrecogniseanycomponentsofothercomprehensiveincomeintheperiodended20X2

Consolidatedstatementoffinancialpositionasatendof20X2
20X2

20X1

Cashandcashequivalents

230

160

Accountsreceivable

1,900

1,200

Inventory

1,000

1,950

Portfolioinvestments

2,500

2,500

Property,plantandequipmentnet

2,280

850

Assets

http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml

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IllustrativeexamplesStatementofcashflows

Totalassets

7,910

6,660

Tradepayables

250

1,890

Interestpayable

230

100

Incometaxespayable

400

1,000

Longtermdebt

2,300

1,040

Totalliabilities

3,180

4,030

Sharecapital

1,500

1,250

Retainedearnings

3,230

1,380

Totalshareholdersequity

4,730

2,630

Totalliabilitiesandshareholdersequity

7,910

6,660

Liabilities

Shareholdersequity

Directmethodstatementofcashflows
20X2
Cashflowsfromoperatingactivities
Cashreceiptsfromcustomers

30,150

Cashpaidtosuppliersandemployees

(27,600)

Cashgeneratedfromoperations

2,550

Interestpaid

(270)

Incometaxespaid

(900)

Netcashfromoperatingactivities

1,380

Cashflowsfrominvestingactivities
AcquisitionofsubsidiaryX,netofcashacquired

(550)

Purchaseofproperty,plantandequipment

(350)

http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml

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Proceedsfromsaleofequipment

20

Interestreceived

200

Dividendsreceived

200

Netcashusedininvestingactivities

(480)

Cashflowsfromfinancingactivities
Proceedsfromissueofsharecapital

250

Proceedsfromlongtermborrowings

250

Paymentoffinanceleaseliabilities

(90)

Dividendspaid[1]

(1,200)

[1]Thiscouldalsobeshownasanoperatingcashflow.
Netcashusedinfinancingactivities

(790)

Effectofexchangeratechanges

(40)

Netincreaseincashandcashequivalents

70

Cashandcashequivalentsatbeginningofperiod

160

Cashandcashequivalentsatendofperiod

230

Indirectmethodstatementofcashflows
20X2
Cashflowsfromoperatingactivities
Profitbeforetaxation

3,350

Adjustmentsfor:
Depreciation

450

Foreignexchangeloss

40

Investmentincome

(500)

Interestexpense

400
3,740

http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml

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Increaseintradeandotherreceivables

(500)

Decreaseininventories

1,050

Decreaseintradepayables

(1,740)

Cashgeneratedfromoperations

2,550

Interestpaid

(270)

Incometaxespaid

(900)

Netcashfromoperatingactivities

1,380

Cashflowsfrominvestingactivities
AcquisitionofsubsidiaryXnetofcashacquired

(550)

Purchaseofproperty,plantandequipment

(350)

Proceedsfromsaleofequipment

20

Interestreceived

200

Dividendsreceived

200

Netcashusedininvestingactivities

(480)

Cashflowsfromfinancingactivities
Proceedsfromissueofsharecapital

250

Proceedsfromlongtermborrowings

250

Paymentoffinanceleaseliabilities

(90)

Dividendspaid[2]

(1,200)

[2]Thiscouldalsobeshownasanoperatingcashflow.
Netcashusedinfinancingactivities

(790)

Effectofexchangeratechanges

(40)

Netincreaseincashandcashequivalents

70

Cashandcashequivalentsatbeginningofperiod

160

Cashandcashequivalentsatendofperiod

230

http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example3_20150311.xhtml

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Notestothestatementofcashflows(directmethodandindirectmethod)

Segmentinformation
SegmentA

SegmentB

Total

Operatingactivities

1,520

(140)

1,380

Investingactivities

(640)

160

(480)

Financingactivities

(570)

(220)

(790)

310

(200)

110

Cashflowsfrom:

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