IASB cash flow statements project

News and analysis

In response to its Third Agenda Consultation, the IASB has decided to add a project on cash flow statements to its research agenda. In its most recent meeting, the board heard the findings of an academic literature review and discussed the next steps on the project. The staff will now conduct research to enable the IASB to decide on the scope of the project, that is, whether to comprehensively review IAS 7 or to make targeted improvements to it; they plan to report their research findings to the board in the first quarter of 2025.