Global Standards for the world economy

Friday 28 October 2016

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Disclosure Initiative

IAS 7 amendments

 Amendments to IAS 7

The project forms part of the Disclosure Initiative. The Board published an Exposure Draft with proposed amendments to IAS 7 in December 2014. The objectives of the proposed amendments were to improve:

Project stages

Financial Reporting Disclosure Feedback Statement

Agenda Consultation 2011


Issued documents

  • Investor survey [the survey has closed, this PDF is for information only]
Stage completed: Q2 2014
Stage completed: December 2014
Stage completed: January 2016 with the issue of Disclosure Initiative (Amendments to IAS 7)

Board Deliberations



* final amendments relating to changes in liabilities arising from financial activities

** recent deliberations: restrictions on cash and cash equivalent balances