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IFRS® Accounting Standards

Statement of Cash Flows and Related Matters

Summary

The International Accounting Standards Board (IASB) added a project on the Statement of Cash Flows and Related Matters to its research pipeline based on its analysis of feedback on its Third Agenda Consultation. As part of its initial work on this project, the IASB will consider whether the project should aim comprehensively to review IAS 7 Statement of Cash Flows or make more targeted improvements. Research pipeline projects are projects that the IASB expects to start before its next five-yearly agenda consultation.

The Accounting Standards Board (AcSB) is performing research to understand the usefulness of the Statement of Cash Flows and whether there are other cash flow measures more relevant to financial statement users. The Board intends to use this research to inform future international discussions on this topic. 


Staff Contact(s)

Davina Tam, CPA, CA Principal, Accounting Standards Board

Dominique Hamel, MSc, CPA Principal, Accounting Standards

Project Status

  • Information gathering

    The AcSB is performing research to understand the usefulness of the Statement of Cash Flows and whether there are other cash flow measures more relevant to financial statement users

  • Approving project
  • Engaging Communities
  • Deliberating feedback
  • Final pronouncement

Meeting & event summaries


July 13, 2023

AcSB Decision Summary – June 21-22, 2023

The AcSB discussed and approved a research project proposal on the topic of cash flow reporting. The Board is performing research to understand the usefulness of the Statement of Cash Flows and whether there are other cash flow measures more relevant to financial statement users. The Board intends to use this research to inform future international discussions, given the IASB has a research pipeline project on the Statement of Cash Flows and Related Matters.

Disclaimer

This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal voting process.