International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards.
A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 â Presentation of Financial Statements.
IAS 7 was reissued in December 1992, retitled in September 2007, and is operative for financial statements covering periods beginning on or after 1 January 1994.