International Financial
Reporting Standards (IFRS) Notes
IFRS Notes
10704
Cash
flows from operating activities
IAS7-pr14
Examples of cash flows from operating activities:
(1) receipts from sale of goods
(2) receipts from services provided
(3) receipts from royalties and other revenue
(4) payments to suppliers for goods and services
(5) payments to employees
(6) payments to governments for income taxes