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The past 12 months have seen women take the lead in some of the toughest economic and political environments, and they also head governments in countries such as Argentina, Australia, Brazil and Thailand.

Recovery from the financial crisis remains uncertain across both mature and emerging markets. During the past 12 months we have seen volatile commodity prices, disruptions in supply chains, political uprisings and natural disasters.

Increasing attention on companies’ cash generation and liquidity position has led financial statement users, regulators and other commentators to focus increasingly on the Statement of Cash Flows. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in its preparation. This Guide aims to remind management of IAS 7's basic requirements; highlight interpretative and practical application issues; and provide insights to address these issues.

In 1951, in the aftermath of the Second World War, Belgium, France, Germany, Italy, Luxembourg and the Netherlands came together to found the European Union.