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The International Accounting Standards Board (IASB) has announced the start of a research project to review and improve the requirements for the statement of cash flows and related matters in IFRS Accounting Standards.
This project comes in response to feedback during the IASB’s Third Agenda Consultation when investors, companies and others identified this project as a high priority. Stakeholders—particularly investors—have suggested that the current requirements in IAS 7 Statement of Cash Flows could be enhanced to provide more useful information to users of financial statements
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