This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Disclosure Initiative - IASB

Date recorded:

At its meeting on September 22, 2015, the IASB discussed the proposed amendments to IAS 7, Statement of Cash Flows as part of its Disclosure Initiative. The ED proposed to require the disclosure of a reconciliation of liabilities arising from financing activities and related changes to the IFRS Taxonomy. The IASB tentatively decided to proceed with this amendment to IAS 7 as proposed in the ED. It will continue its discussion on the other proposed amendments to IAS 7 at its October 2015 meeting.

Review the IASB Update.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.