Presentation of Financial Statements
Resource Overview: This Standard prescribes the basis for presentation of general-purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. This short description is about notes related to statement of cash flows. Pp. 25 – 26.
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