Joint-ventures

Mastering the art of consolidated financial statements

Consolidated statement of cash flows
cashflow intragroup-transactions intragroup-purchases intragroup-sales dividends nci non-controlling-interest associates joint-ventures foreign-subsidiaries ifrs us-gaap ias-7 asc-230
Learn about the preparation of a consolidated statement of cash flows in accordance with IFRS or US GAAP. The statement should reflect only the cash movements of the group and eliminate any intragroup transactions. Transactions with unconsolidated subsidiaries, non-controlling interests, associates, and joint ventures are not eliminated.
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