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IASB proposes amendments to IAS 7 as result of the Disclosure initiative

  • IFRS - IASB Image

Dec 18, 2014

The International Accounting Standards Board (IASB) published an Exposure Draft (ED) of proposed amendments to IAS 7 "Statement of Cash Flows". The amendments aim at clarifying IAS 7 to improve information provided to users of financial statements about an entity's financing activities and liquidity.

Comments are requested by April 17, 2015.

Download the exposure draft.

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.