IASB launches review of the statement of cash flows

IASB launches review of the statement of cash flows

The International Accounting Standards Board (IASB) has announced the start of a research project to review and improve the requirements for the statement of cash flows and related matters in IFRS Accounting Standards. The project is in response to feedback during the IASB’s Third Agenda Consultation.
The IASB will now conduct its initial research and plans to discuss the initial research outcomes and determine the next steps for this project in the first quarter of 2025.
The announcement by the IASB for the launch of the review may be accessed here.