Statement of Cash Flows and Related Matters

In September 2024, the IASB started the project on Statement of Cash Flows and Related Matters to address feedback from stakeholders about perceived deficiencies with the current requirements of IAS 7 Statement of Cash Flows.

In May 2025, the IASB tentatively decided that the scope of the project will include:

• disaggregation of cash flow information;
  
• reporting of information about non-cash transactions;
  
• transparency of information communicated about cash flow measures not specified in IFRS Accounting Standards;
  
• consistent application of requirements to classify cash flows as operating, investing and financing; and
• consistent application of the definition of ‘cash equivalents'