UKEB’s Fifth Research Paper on the Statement of Cash Flows and Related Matters - Net Debt

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 undertaken its own research. On 28 November 2025, the UKEB published its fifth research paper on the topic, covering the prevalence of net debt disclosures globally, their importance to users of financial statements, and how the IASB might improve the accessibility and comparability of this key financial performance metric.

If you have any questions regarding the paper, feel free to contact us at [email protected]. For further information about this project, see the UKEB Statement of Cash Flows and Related Matters project webpage and the IASB website.