Cash flow statement presentation
This query is : Resolved
16 January 2024
What are the treatments of prepayment and advance payment in cash flow statements for the entity under IFRS? and what about the presentation in the balance sheet under IFRS? Also considers another set of FS.
19 January 2024
IASB issues Prepayment Features with Negative Compensation (Amendments to IFRS 9) to address the concerns about how IFRS 9 classifies particular prepayable financial assets
The amendments are to be applied retrospectively for fiscal years beginning on or after 1 January 2019; early application is permitted.
https://www.iasplus.com/en/news/2017/10/ifrs-9
The amendments are to be applied retrospectively for fiscal years beginning on or after 1 January 2019; early application is permitted.
https://www.iasplus.com/en/news/2017/10/ifrs-9
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