XBRL attributes

IFRS Accounting Taxonomy 2023 – Illustrative examples

Statement of cash flows

Examples from IAS 7 representing ways in which the requirements of IAS 7 for the presentation of the statements of cash flows and segment information for cash flows might be met using detailed XBRL tagging.

Consolidated statement of comprehensive income for the period ended 20X2
Sales	30,650
Cost of sales	( 26,000)
Gross profit	4,650
Depreciation	( 450)
Administrative and selling expenses	( 910)
Interest expense	( 400)
Investment income	500
Foreign exchange loss	( 40)
Profit before taxation	3,350
Taxes on income	( 300)
Profit	3,050 ^(a)
(a) The entity did not recognise any components of other comprehensive income in the period ended 20X2

Consolidated statement of financial position as at end of 20X2
	20X2	20X1
Assets
Cash and cash equivalents	230	160
Accounts receivable	1,900	1,200
Inventory	1,000	1,950
Portfolio investments	2,500	2,500
Property, plant and equipment net	2,280	850
Total assets	7,910	6,660

Liabilities
Trade payables	250	1,890
Interest payable	230	100
Income taxes payable	400	1,000
Long-term debt	2,300	1,040
Total liabilities	3,180	4,030

Shareholders’ equity
Share capital	1,500	1,250
Retained earnings	3,230	1,380
Total shareholders’ equity	4,730	2,630
Total liabilities and shareholders’ equity	7,910	6,660

Direct method statement of cash flows
				20X2
Cash flows from operating activities
Cash receipts from customers		30,150
Cash paid to suppliers and employees		( 27,600)
Cash generated from operations		2,550
Interest paid		( 270)
Income taxes paid		( 900)

Net cash from operating activities				1,380

Cash flows from investing activities
Acquisition of subsidiary X, net of cash acquired		( 550)
Purchase of property, plant and equipment		( 350)
Proceeds from sale of equipment		20
Interest received		200
Dividends received		200

Net cash used in investing activities				( 480)

Cash flows from financing activities
Proceeds from issue of share capital		250
Proceeds from long-term borrowings		250
Payment of lease liabilities		( 90)
Dividends paid ^[1]		( 1,200)
[1] This could also be shown as an operating cash flow.
Net cash used in financing activities				( 790)
Effect of exchange rate changes				( 40)
Net increase in cash and cash equivalents				70
Cash and cash equivalents at beginning of period				160
Cash and cash equivalents at end of period				230
Indirect method statement of cash flows
					20X2
Cash flows from operating activities
Profit before taxation			3,350
Adjustments for:
	Depreciation		450
	Foreign exchange loss		40
	Investment income		( 500)
	Interest expense		400
			3,740
	Increase in trade and other receivables		( 500)
	Decrease in inventories		1,050
	Decrease in trade payables		( 1,740)
Cash generated from operations			2,550
Interest paid			( 270)
Income taxes paid			( 900)
Net cash from operating activities					1,380

Cash flows from investing activities
Acquisition of subsidiary X net of cash acquired			( 550)
Purchase of property, plant and equipment			( 350)
Proceeds from sale of equipment			20
Interest received			200
Dividends received			200
Net cash used in investing activities					( 480)

Cash flows from financing activities
Proceeds from issue of share capital			250
Proceeds from long-term borrowings			250
Payment of lease liabilities			( 90)
Dividends paid ^[2]			( 1,200)
[2] This could also be shown as an operating cash flow.
Net cash used in financing activities					( 790)

Effect of exchange rate changes					( 40)
Net increase in cash and cash equivalents					70
Cash and cash equivalents at beginning of period					160
Cash and cash equivalents at end of period					230

Notes to the statement of cash flows (direct method and indirect method)

Segment information
		Segment A	Segment B		Total

Cash flows from:
	Operating activities	1,520		( 140)	1,380
	Investing activities	( 640)		160	( 480)
	Financing activities	( 570)		( 220)	( 790)
		310		( 200)	110

Reconciliation of liabilities arising from financing activities
		20X1	Cash flows	Non-cash changes		20X2

				Acquisition	New leases
	Long-term borrowings	1,040	250	200	-	1,490
	Lease liabilities	-	(90)	-	900	810
	Long-term debt	1,040	160	200	900	2,300

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