UKEB’s Sixth Research Paper on the Statement of Cash Flows and Related Matters - Financial Institutions

On 15 July 2026, the UKEB published its sixth research paper contributing to the IASB’s project on the Statement of Cash Flows and Related Matters. This paper addresses financial institutions, primarily banks and insurers. Stakeholders support substantive reform to the statement of cash flow to improve reporting for banks and insurers.

Stakeholders suggested simplifying the statement of cash flows, given its limited relevance to banks and insurers. This approach would retain useful insights if supported by targeted disclosures. More broadly, stakeholders favour greater use of regulatory and alternative disclosures, bridging financial and regulatory information. This could be linked to existing requirements in other IFRS Accounting Standards that may already provide relevant disclosure, rather than IAS 7 alone.

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.