Correct, therefore the standard report, being the IFRS defined report, would be generated via associating a standard cash flow report code to a user’s flexible COA.
As an example, a COA accounts receivable account could have the cash flow report code “AR” associated, and then depending on the mathematics based on the reports date parameters it would be reflect as either Increase or Decrease in Receivables in the cash flow report.
Or any operating expense COA would be associated the cash flow report code “EX”
True, and this doesn’t change. When the user creates their flexible COA, they just link the relevant standard cash flow report code to that COA, so that it becomes included in the cash flow report at the correct location.
True, but as the IFRS is a standard set format, then it’s only a matter of associating the reports classifications to the user’s COA.
But noting - that any Manger generated Cash Flow Report would only be a draft - possibly 90% correct as some cash flow report classifications such as “income taxes paid” may not have a directly related COA.