UKEB Research Summary on the Statement of Cash Flows and Related Matters

In September 2024, the International Accounting Standards Board (IASB) started a research project on the Statement of Cash Flows and Related Matters in response to feedback on its Third Agenda Consultation.

To contribute to the debate, the UKEB has been undertaking its own research on the Statement of Cash Flows. Through interviews, a user survey, and a review of current reporting practices by UK listed companies, the UKEB research has explored the concerns of UK stakeholders and potential solutions.

See the summary of findings from the UKEB research into the Statement of Cash Flows and Related Matters. If you have any questions regarding the summary, feel free to contact us at [email protected].

For further information about this project, see the UKEB project page and the IASB website.