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Current stage

The International Accounting Standards Board (IASB) is developing potential ways to improve the requirements of IAS 7 Statement of Cash Flows including:

  1. the disaggregation of cash flow information;
  2. the reporting of information about non-cash transactions;
  3. the transparency of information communicated about cash flow measures not specified in IFRS Accounting Standards;
  4. the consistent application of requirements to classify cash flows as operating, investing or financing; and
  5. the consistent application of the definition of ‘cash equivalents.’

The IASB will also consider how any improvements might apply to the statement of cash flows for financial institutions.

IASB® Update January 2026

The IASB met on 27 January 2026 to discuss moving the project from the research programme to its standard-setting work plan.

The IASB decided:

  1. to add the project to its standard-setting work plan, under which any consultative document the IASB might later publish would be an exposure draft; and 
  2. not to set up a consultative group for the project.

All 13 IASB members agreed with this decision.

Next milestone

Exposure Draft