Net Cash Flows From Operating Activities

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

• Statement of Cash Flows

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: