The accounting standard IAS 7 requires reporting entities to present information about historical changes in cash and cash equivalents through cash flow statements. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments. - See more at: http://www.icaew.com/en/library/subject-gateways/accounting-standards/ifrs/ias-07#sthash.1VtXDHA9.dpuf