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Current stage

In this initial phase the International Accounting Standards Board (IASB) will perform research on the nature and extent of perceived deficiencies in the requirements of IAS 7 Statement of Cash Flows. The IASB plans to discuss the initial research outcomes and determine next steps in the first quarter of 2025.

IASB® Update September 2025

The IASB met on 23 September 2025 to discuss how it could improve the disaggregation of cash flow information in the financial statements in response to stakeholder feedback.

The IASB tentatively decided to respond to the feedback by developing potential requirements:

  1. to strengthen the link between:
    1. the statement of cash flows; and
    2. information presented or disclosed in other parts of the financial statements in accordance with IFRS Accounting Standards other than IAS 7 Statement of Cash Flows; and
  2. to improve the consistency of the presentation of cash flows from discontinued operations.

All 12 IASB members agreed with this decision.

Next milestone

Decide Project Direction