20.5 Disclosures

Throughout this chapter, various disclosures have been discussed. Below is a summary of the main required disclosures:

• The change in cash (including cash equivalents) must be explained.
• The components of cash and cash equivalents must be disclosed as well as the company policy used to determine its composition.
• Cash flows are to be classified as either from operating, investing, or financing activities.
• Cash flows from operating activities can be reported using the indirect or direct method.
• Cash flows from interest received or paid, dividends received or paid (IFRS and ASPE), and income taxes paid (IFRS) are to be reported separately, either within the statement of cash flows or as a supplemental disclosure.
• Major classes of cash flows in and out within the investing and financing section are to be separately reported.
• Non-cash transactions are excluded from the statement of cash flows but must be disclosed as a supplemental disclosure.