Disclosure initiative — Net debt


This project is part of the IASB's overall disclosure initiative.

This project arose of the proposed short-term amendments to IAS 1 Presentation of Financial Statements arising from the IASB's disclosure initiative.  As part of that project, the IASB considered, and decided not to include, amendments to IAS 1 requiring the disclosure of net debt.

Because of the importance of net debt disclosure to many investors, the IASB decided at its March 2014 meeting to pursue a further narrow-scope project which would amend IAS 7 Statement of Cash Flows to address disclosures of net debt.

This project will consider:

  • disclosures that reconcile the movement in components of financing activities (excluding movements in equity) as defined in IAS 7 with amounts included in the opening and closing statement of financial position
  • potential disclosures improvements relating to the debt and restrictions on cash identified from the wider disclosure initiative project.


Current status of the project

This project has been completed. The IASB issued Disclosure Initiative (Amendments to IAS 7) on 29 January 2016.


Project milestones

Date Development Comments
March 2014 Project formally added to the IASB agenda
18 December 2014 ED/2014/6 Disclosure Initiative (Proposed amendments to IAS 7) published
Comments requested by 17 April 2015
29 January 2016
Disclosure Initiative (Amendments to IAS 7) published
Effective for annual periods beginning on or after 1 January 2017, early adoption permitted

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