Statement of Cash Flows
Resource Overview: The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities. You will be able use this information as a user of statement of cash flows.
APA Reference: Australian Accounting Standards Board. (2021). Presentation of financial statements. https://aasb.gov.au/admin/file/content105/c9/AASB101_07-15_COMPmar20_07- 21.pdf