In September 2024, the IASB started the project on Statement of Cash Flows and Related Matters to address feedback from stakeholders about perceived deficiencies with the current requirements of IAS 7 Statement of Cash Flows.

In May 2025, the IASB tentatively decided that the scope of the project will include:

  • disaggregation of cash flow information;
  • reporting of information about non-cash transactions;
  • transparency of information communicated about cash flow measures not specified in IFRS Accounting Standards;
  • consistent application of requirements to classify cash flows as operating, investing and financing; and
  • consistent application of the definition of ‘cash equivalents'