Written by: Barbora Choi on Mon Sep 15
IAS 7 Statement of Cash Flows
Statement of Cash Flows classifies cash flows during the period from operating, investing and financing activities.
"EBT, capitalization and liquidity serve as the management performance indicators for the Group."*
15 seconds overview on the Statement of Cash Flows (IAS 7), including the current proposal on extension of IFRS 18 to cash flow based management perfomance indicators (MPMs).
*Source: MPC Capital AG Annual Report 2024.
