The discussion will focus on the objectives and uses of the statement of cash flows, and issues with how the statement of cash flows is currently prepared under the requirements of IAS 7 Statement of Cash Flows.

As part of its research project on the statement of cash flows, EFRAG will issue a Discussion Paper for public comments that will:

1. List, and briefly discuss, different alternative objectives/uses of the statement of cash flows. Considerations on whether the statement should reflect changes in cash, changes in cash and cash equivalents or changes in working capital or net debt will be included.
2. Highlight the issues with current requirements/practice. 
3. Discuss whether the IASB could consider the issues by targeted amendments to IAS 7, or a comprehensive review.

The roundtable discussions are intended to receive input for (1) and (2) listed above.

These online roundtables will focus on preparers and auditors of corporates.

Further details, including the project details and details of how to register, are available on the EFRAG website.