This website uses cookies for analytics and functionality purposes. To change your cookie settings or find out more, click here. If you continue browsing our website, you accept these cookies.
Accountants Accounting and Reporting Policy Research Activities Improving the Statement of Cash Flows

Improving the Statement of Cash Flows

The FRC issued a Discussion Paper ‘Improving the Statement of Cash Flows’ in October 2016 to gather input on ideas to improve the usefulness of the statement of cash flows.  The Discussion Paper, and the responses to it, was intended to contribute to the IASB’s project on ‘Primary Financial Statements’. 
In July 2016, the FRC published a feedback statement summarising respondents’ comments.  Most respondents welcomed the publication of the Discussion Paper and agreed with most or some of its suggestions.

The Discussion Paper, and the responses to it, are intended to contribute to the IASB’s project on Primary Financial Statements.

The Discussion Paper, the responses to it, the Feedback Statement, and a letter from the FRC to Hans Hoogervorst, Chairman of the IASB can be accessed here.
 

Share