Microsoft Dynamics 365 Operations, IAS 7, “Statement of Cash Flows”


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The cash flow statement is one of the primary statements in financial reporting. It presents the generation and use of ‘cash and cash equivalents’ by category (operating, investing and finance) over a specific period of time. It provides users with a basis to assess the entity’s ability to generate and utilize its cash.

Microsoft Dynamics 365 Operations, IAS 7

Dynamics 365

The cash flow statement is among the principal statements in fiscal reporting. It
presents both the
creation and application of cash and cash equivalents' by class (working, investing and
fund) within a particular time period. It provides customers with a foundation to estimate the entity's
capacity to create and use its money.

Operating activities are t
he thing's revenue
producing pursuits. Investing activities are the acquisition
and disposal of long term assets (such as business combinations) and investments which aren't money
equivalents. Financing actions are fluctuations in equity and borrowings.

nagement may pose operating cash flows using either the direct method (gross money
receipts/payments) or the indirect method (adjusting net gain or loss to non
operating and non
trades, also for changes in operating capital).

Cash flows relating to
tax on earnings are categorized and independently disclosed under operating
activities unless they could be particularly attributed to financing or investing activities.

The sum which summarizes the impact of this working, investing and financing cash flow
s will be that
the motion in the balance of cash and cash equivalents for the time.

Separate disclosure is made from significant non
cash trades, as an instance, the dilemma of equity to
the purchase of a subsidiary or the purchase of an asset by means of
a finance lease.

Support for IAS 7 at AX 2012 R3

Microsoft Dynamics AX
, Management Reporter offers predefined Cash flow record templates based
on primary account cat
egory. The predefined money flow statement includes all the segments described
for IAS 7. If needed, the predefined cash flow statement could be upgraded. The cash flows of a foreign
subsidiary could be interpreted by using exchange rates and also could be

looked at in any of those
monies dependent on the prices defined to the money flow accounts at Microsoft Dynamics AX.