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IFRS in Focus — IASB issues amendments to IAS 7, "Statement of Cash Flows," requiring disclosure of changes in liabilities arising from financing activities

Published on: Feb 01, 2016

This newsletter outlines the IASB's recent amendments to IAS 7, Statement of Cash Flows. The amendments are part of the IASB's disclosure initiative project and introduce additional disclosure requirements intended to address investors' concerns that financial statements do not currently enable them to understand the entity's cash flows; particularly in respect to the management of financing activities.


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