Net Cash Flows From Operating Activities
From Open Risk Manual
Contents
Definition
Net Cash Flows From Operating Activities. Cash flows from (used in) Operating Activities
The cash flows from (used in) operating activities, which are the principal Revenue producing activities of the entity and other activities that are not Investing Activities or Financing Activities.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Net cash flows from (used in) operating activities
- Common Initials:
- Element Type and Attributes: The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
- Hierarchy Level: 2
- IFRS References: