Statement of cash flows

Four main topics were discussed: 

• the disaggregation of changes in working capital to ease the reconciliation with balance sheet items;  
• the disaggregation of disclosures relating to dividends received and paid (including dividends received from associates and joint ventures and those paid to non-controlling interests); 
• improving the consistency of the presentation of cash flows from discontinued operations; 
• the disaggregation of capital expenditure (CAPEX).  

In this context, the IASB examined the opportunity to apply IFRS 18’s requirements regarding the aggregation and disaggregation of information. 

These deliberations have led the IASB to consider developing new requirements aimed at: 

• strengthening the link between the statement of cash flows and other parts of the financial statements, in particular through more granular disaggregation of items (working capital, dividends paid/received, etc.) and explicit cross-references in the notes; 
• improving the consistency of the presentation of cash flows from discontinued operations.