IFRS® Standards

Amendments to IAS 7


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend International Accounting Standard (IAS) 7 Statement of Cash Flows as part of its initiative to improve disclosures in financial statements.

Staff Contact(s)

Kathryn Ingram, CPA, CA

Senior Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.