UKEB’s Fourth Research Paper 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 undertaken its own research on the Statement of Cash Flows and on 4 July published a summary of initial research findings of its first three research papers on the topic. The UKEB research work included stakeholder interviews, a user survey, and a review of current reporting practices by UK listed companies.

The UKEB has now published a fourth research paper that provides insights into UK users’ views on possible ways forward on this project.

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 project page and the IASB website.

We would like to thank all stakeholders who have contributed so far to this research project.