Cash Flows From Operating Activities

Definition

Cash Flows From Operating Activities. The group of cash flows from (used in) Operating Activities

In the direct method of reporting cash flows are grouped in three major groups: Operating Cash Flows are primarily classified as cash receipts or cash payments. In addition, some other cash flow streams might be classified as being part of operating activities.

Receipts

• Receipts From Sales Of Goods And Rendering Of Services
• Receipts From Royalties Fees Commissions And Other Revenue
• Receipts From Contracts Held For Dealing Or Trading Purposes
• Receipts From Premiums And Claims Annuities And Other Policy Benefits
• Other Cash Receipts From Operating Activities

Payments

• Payments To Suppliers For Goods And Services
• Payments To And On Behalf Of Employees
• Payments From Contracts Held For Dealing Or Trading Purpose
• Payments For Premiums And Claims Annuities And Other Policy Benefits
• Other Cash Payments From Operating Activities

Other

• Dividends Paid
• Dividends Received
• Interest Paid
• Interest Received
• Income Taxes Refund
• Other Inflows Of Cash

The sum of all the above constitutes the Net Cash Flows From Operating Activities

Usage

• Statement of Cash Flows

See Also

• Revenue

XBRL Properties

• IFRS Prefix: ifrs-smes
• Element Name: Cash flows from (used in) operating activities
• Common Initials:
• Element Type and Attributes: Aggregate
• Hierarchy Level: 1
• IFRS References: