Welcome to the website of the IFRS Foundation and the IASB

Friday 29 May 2015

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Disclosure Initiative

IAS 7 amendments

 Proposed Amendments to IAS 7 (Reconciliation of liabilities from financing activities)

The objectives of the proposed amendments are to improve:

  • the information provided to users of financial statements about an entity’s financing activities, excluding equity items; and
  • disclosures that help users of financial statements to understand the liquidity of an entity.

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