Welcome to the website of the IFRS Foundation and the IASB

Saturday 26 July 2014

Banner graphic

Project news


The Interpretations Committee decided to propose that the IASB should not add to the Annual Improvements project an issue on the classification of cash payments for deferred and contingent considerations under IAS 7

 04 November 2011


In June 2011, the Interpretations Committee received a request for guidance on the classification of cash payments for deferred and contingent considerations under IAS 7 Statement of Cash Flows. The submitter asked the Committee to clarify:

  • whether the settlement of contingent consideration should be classified as an operating, an investing or a financing activity in the statement of cash flows; and
  • whether the subsequent settlement of deferred consideration for a business combination should be classified as an investing or a financing activity in the statement of cash flows.

For more information, please click here.