Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

AASB 107 - Statement of Cash Flows - July 2004
Citation changes
  • AASB 107 - Statement of Cash Flows - July 2004
    29 Oct 2008
  • AASB 107 - Statement of Cash Flows - July 2004
    26 Oct 2007 - 14 Jul 2004
  • AASB 107 - Cash Flow Statements - July 2004
    15 Jul 2004 - 25 Oct 2007

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2014C0067823 January 2013 - 26 August 2013

When applicable, this Standard supersedes AASB 1026 - Statement of Cash Flows - October 1997 and AAS 28 - Statement of Cash Flows - October 1997. AASB 107 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669).

Legislation text

Table of contents