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.
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:
All 12 IASB members agreed with this decision.
Decide Project Direction
FASB–IASB education meeting October 2025