Welcome to the website of the IFRS Foundation and the IASB

Saturday 31 January 2015

Banner graphic

IFRS Interpretations Committee

Statement of Cash Flows: Definitions of operating, investing and financing

 IFRS Interpretations Committee agenda decision

IAS 7 Statement of Cash Flows: Identification of cash equivalents

The IFRS Interpretations Committee analysed a submission where the submitter argues that the classification of investments as cash equivalents based on the remaining period to maturity as at the balance sheet date would lead to a more consistent classification than the current focus on the instrument’s maturity from its acquisition date.

Project stages

Board and IFRS IC deliberations

Stage 1 completed March 2013

Board and IFRS IC deliberations

Stage completed: May 2013