IASB launches review of the statement of cash flows
The International Accounting Standards Board (IASB) has launched a research project to review and improve the requirements for the statement of cash flows under IFRS Accounting Standards.
This project was identified as a high priority by stakeholders during the IASB’s Third Agenda Consultation, particularly from investors seeking enhancements to IAS 7 for more useful financial information.
The IASB will conduct initial research and gather stakeholder input, with outcomes to be discussed in early 2025.
Read more here.