Welcome to the website of the IFRS Foundation and the IASB

Sunday 24 July 2016

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Disclosure Initiative

IAS 7 amendments

 Amendments to IAS 7

The objective of the amendments is to enable users of financial statements to evaluate changes in liabilities arising from financing activities.

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)