Global Standards for the world economy

Tuesday 23 May 2017

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Exposure Draft [December 2014]

Exposure Draft [December 2014]

Exposure Draft and Comment letters

As part of the Disclosure Initiative, the IASB today published for public comment an Exposure Draft of proposed amendments to IAS 7 Statement of Cash Flows.  That proposal responds to requests from investors for improved disclosures about an entity’s financing activities and its cash and cash equivalents balances.

Comment letter deadline


View the Comment letters.


Due process documents
Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7) [PDF]
公開草案 開示に関する取組みIAS第7号の修正案
(Japanese) [PDF]
Exposé-sondage: Initiative concernant les informations à fournir (projet de modification d’IAS 7) (French) [PDF]
(Date limite de réception des commentaires : le 17 avril 2015)
Proyecto de Norma: Iniciativa sobre Información a Revelar (Modificaciones propuestas a la NIC 7) (Spanish) [PDF]
(Recepción de comentarios hasta el 17 de abril de 2015)