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Current stage

In this initial phase the International Accounting Standards Board (IASB) will perform research on the nature and extent of perceived deficiencies in the requirements of IAS 7 Statement of Cash Flows. The IASB plans to discuss the initial research outcomes and determine next steps in the first quarter of 2025.

IASB® Update October 2025

The IASB met on 29 October 2025 to discuss how it could improve the reporting of information about non-cash transactions and other non-cash changes in specific assets and liabilities.

The IASB tentatively decided to develop potential requirements:

  1. that would specify the content and location of information an entity discloses about non-cash transactions that are within the scope of paragraphs 43–44 of IAS 7 Statement of Cash Flows;
  2. that would require an entity to disclose information about specified types of non-cash changes other than the non-cash transactions in (a) for assets and liabilities that make up the components of working capital; and
  3. that would require an entity to disclose cash receipts, cash payments and related line items in the statement of cash flows as part of the reconciliation of changes in liabilities arising from financing activities.

All 12 IASB members agreed with this decision.

Next milestone

Decide Project Direction