BARATELLI FOUNDATIONS — CASH FLOW CALCULATION SCHEDULE
International & IFRS Editions Pack

Same balance-sheet-tied engine as the US edition, in six versions:

  • Español            — Cédula del Estado de Flujos de Efectivo
  • IFRS (English)      — IAS 7, currency-neutral, with classification toggle
  • Deutsch (IFRS)      — Kapitalflussrechnung
  • Français (IFRS)     — Tableau des flux de trésorerie
  • Русский (МСФО)      — Отчёт о движении денежных средств
  • Português (IFRS)    — Demonstração dos Fluxos de Caixa (CPC 03)

Every edition uses the identical layout and formulas, so a parent company can
send the matching language to each foreign subsidiary and consolidate the
results consistently.

The IFRS editions now include a full set of IAS 7 schedules, each tying out to
zero:
  • IAS 7 classification — re-routes interest & dividends (operating / investing
    / financing) per your policy election
  • Group Consolidation — rolls up subsidiaries + parent, with the IAS 7.28
    effect-of-exchange-rate-changes-on-cash line
  • Net Debt Reconciliation — IAS 7.44A movements in financing liabilities
  • Direct Method — the IAS 7-preferred operating presentation, reconciled to
    the indirect operating cash flow
  • Cash & Acquisitions — cash-equivalents composition incl. bank overdrafts
    (IAS 7.8) and acquisition/disposal of subsidiaries net of cash (IAS 7.39)

Educational use only. Not accounting, tax, or audit advice.
© Baratelli Institute · baratelliinstitute.com · Mentoring at Scale
