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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.

IFRIC® Update November 2024

Committee members discussed the potential topics the IASB might explore in its Statement of Cash Flows and Related Matters project. In particular, Committee members provided input on the nature and prevalence of the perceived deficiencies, as well as any diversity in application of the requirements in IAS 7 Statement of Cash Flows.

The IASB will consider input from Committee members and other stakeholders on these matters.