The International Accounting Standards Board (IASB) added a project on the Statement of Cash Flows and Related Matters to its research pipeline based on its analysis of feedback on its Third Agenda Consultation. As part of its initial work on this project, the IASB will consider whether the project should aim comprehensively to review IAS 7 Statement of Cash Flows or make more targeted improvements. Research pipeline projects are projects that the IASB expects to start before its next five-yearly agenda consultation.
The Accounting Standards Board (AcSB) is performing research to understand the usefulness of the Statement of Cash Flows and whether there are other cash flow measures more relevant to financial statement users. The Board intends to use this research to inform future international discussions on this topic.