Exposure Draft and comment letters—Disclosure Initiative (Proposed amendments to IAS 7)


As part of the Disclosure Initiative, the Board today published for public comment an Exposure Draft of proposed amendments to IAS 7 Statement of Cash Flows. That proposal responds to requests from investors for improved disclosures about an entity’s financing activities and its cash and cash equivalents balances.

Deadline for submitting comment letters on this Exposure Draft was 17 April 2015.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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