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IPSA 2 CASH FLOW STATEMENTS Acknowledgment This International Public Sector Accounting Standard (IPSA) is drawn primarily from International Accounting Standard (IAS) 7, Cash Flow Statements, published
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IPSAS 2 cash flow is a standard that governs the presentation of cash flow information in the financial statements of public sector entities.
Public sector entities are required to file ipsas 2 cash flow.
IPSAS 2 cash flow should be filled out following the guidelines and requirements set out in the standard.
The purpose of ipsas 2 cash flow is to provide users of financial statements with information about the entity's cash flows during the reporting period.
Information such as cash receipts and payments, operating cash flows, investing cash flows, and financing cash flows must be reported on ipsas 2 cash flow.
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