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Monday 24 November 2014

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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