Cash flow statement template
A free Excel template that builds the statement of cash flows of a single company under IAS 7, as amended by IFRS 18. Enter the statement of financial position at three dates, two years of profit or loss and the movements on each balance, and the workbook derives every cash flow, presents the statement by both the indirect and the direct method, and prepares the IAS 7 notes and the checks. It comes with a fully worked example for a fictitious Irish engineering company.
What it does
Works on the IFRS 18 basis for periods beginning on or after 1 January 2027, starting from operating profit with interest and dividends paid as financing and received as investing, or on the IAS 1 basis with your own classification policies.
Rolls forward property, plant and equipment, intangibles, right-of-use assets, investment property, investments, other financial assets, borrowings, leases, provisions, tax and equity, so every non-cash movement is stripped out and every balance is proved.
Derives cash paid for PPE net of unpaid additions, capitalised borrowing costs and non-cash additions, interest and dividends from the accruals, income taxes paid, and the split of lease payments into principal and interest.
Treats bank overdrafts as cash and cash equivalents or as financing, as you choose, and shows exchange differences on cash separately.
Presents a copy-ready statement with the lines that do not apply hidden, plus operating activities by the direct method.
Prepares the IAS 7 notes: cash and cash equivalents, changes in liabilities arising from financing activities, non-cash transactions, supplier finance arrangements, and interest, dividends and taxes paid.
Drafts the accounting policy wording, restates the comparative year in the first year of IFRS 18, and runs 24 automatic checks.
What you get
One Excel workbook (.xlsx) with Instructions, the blank template and a worked example: a fictitious Irish engineering company in its first IFRS 18 year, with new and terminated leases, capitalised borrowing costs, a decommissioning provision, a joint venture, a debt-for-equity conversion and a supplier finance arrangement.
Clearly marked input cells, protected formulas and built-in checks, with a status line on every tab.
Works in Microsoft Excel 2010 or later (Windows or Mac). No macros.
Scope
Non-consolidated financial statements in one currency under IFRS Accounting Standards: a single company, or the separate financial statements of a parent or investor. Not covered: consolidated statements, entities whose main business is investing in assets or providing finance, discontinued operations, defined benefit pensions, hedge accounting and foreign operations.
Working on the leases or intercompany balances behind the numbers? See the Lease calculator and the Intercompany loans template. Preparing the group accounts? Use the Consolidation template.
Designed for small and medium-sized businesses and their accountants reporting under IFRS Accounting Standards. It is a working aid: it does not replace the Standards or professional judgement, and its scope and limitations are set out in the Instructions tab.
