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Interferons
AASB 107
An Australian accounting standard that specifies how the movements in cash and cash equivalents should be presented in the statement of cash flows.
Direct Method
A way to present the cash flow statement, showing actual cash flows from operating activities instead of adjusting net income for accruals.
Operating Activities
The principal revenue-producing activities of an entity and other activities that are not investing or financing activities.
Statement Of Cash Flows
A financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
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