IASB publishes "Investor Perspectives" article on cash flow economics

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10 Oct 2023

The IASB has issued the latest issue of 'Investor Perspectives'. In this edition, IASB Board member Nick Anderson discusses disclosure of non-cash changes in debt to effectively assess and compare companies.

In May 2023, the IASB introduced new requirements to improve transparency in supplier finance arrangements which aimed to assist investors in evaluating changes in a company’s debt, whether they are cash-related or non-cash related, by providing more comprehensive and transparent information.

For more in­for­ma­tion, see the press release and Investor Per­spec­tives article on the IFRS Foundation’s website.

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