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IASB issues 'Investor Perspectives' on cash flows

  • IASB (International Accounting Standards Board) (blue) Image

23 Mar 2015

The International Accounting Standards Board (IASB) has released a new edition in its 'Investor Perspectives' series. In this edition, guest contributors Nick Anderson, Gunnar Miller and Tanya Branwhite discuss the proposed debt amendments to IAS 7 "Statement of Cash Flows".

 The three-page newsletter discusses the "modest" changes proposed to IAS 7 for additional disclosure requirements.

[T]he proposed changes will require companies to reconcile the movement in debt from one period to another. Combining this with the existing information from the cash flow statement will facilitate a net debt reconciliation.

For more information, see the March 2015 edition of the Investor Perspectives newsletter on the IASB’s website.

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