Statement of Cash Flows project

At its May 2026 meeting, the IASB continued its discussions on this project and tentatively decided to improve: 

the requirements for aggregating and disaggregating information on cash flows, by adding application guidance to IAS 7 with a view to strengthening links with information presented in the other primary financial statements; and 

information relating to changes in liabilities arising from financial activities, notably by clarifying that the aim is to enable users of financial statements to make links between these changes in the statement of financial position, and the statement of cash flows. 

Readers may find it useful to have a look at the presentation prepared by the IASB for its joint meeting with the FASB in June (available here) for an overview of progress on this project.