IAS 7: guides and cash flow template

Plain-English guides to IAS 7, each with a worked example, and a cash flow statement template with working capital.

IAS 7 sets out the statement of cash flows, amended by IFRS 18 from 2027. 3 guides and 1 Excel model, all free.

Excel model

Each workbook comes filled in with a worked example, so you can see how it works before replacing the figures with your own. Cells to edit are marked.

Cash flow statement templateExcel downloadAn indirect-method cash flow statement that starts from operating profit, with a working capital sheet and interest and dividends in their new sections.

3 guides

IAS 7 statement of cash flows explained3 minute readIAS 7 statement of cash flows explained: cash and cash equivalents, operating, investing and financing activities, direct and indirect methods, with an example.
The indirect method step by step3 minute readHow to prepare cash flow from operating activities using the indirect method: non-cash items, working capital changes and taxes, with a worked example.
Supplier finance arrangements3 minute readSupplier finance arrangements and reverse factoring under IAS 7 and IFRS 7: the 2024 disclosure requirements, presentation of payables and cash flows.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.