The accounting standard dealing with the statement of cash flows is:

Name: The accounting standard dealing with the statement of cash flows is:
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The International Accounting Standard (IAS) 7 and Australian Accounting Standard Board (AASB) 107 deal with the statement of cash flows. Therefore, the best choice is A. IAS 1 and AASB 1001 deal with presentation of financial statements, IAS 19 and AASB 1019 deal with employee benefits, and IAS 18 and AASB 118 deal with revenue recognition.

The Accounting Standard Dealing with the Statement of Cash Flows