11/08/2026
Is the Statement of Cash Flows (IAS 7) due for a major makeover? ππ
A new collaboration between ACCA and FARSIG suggests there's real room to make cash flow reporting more useful for modern investors. Moving beyond a mere "compliance exercise," the future of financial reporting is shifting toward deep decision-making insights.
Key proposed changes include:
πΉ Greater transparency in non-cash transactions.
πΉ Reconciliations of net debt for clearer liquidity views.
πΉ The integration of Sustainability (ESG) into cash flow disclosures.
As the IASB (International Accounting Standards Board) prioritizes these updates, staying ahead of these changes is vital for every finance professional and student.
Read our full analysis of the 2026 report and see how it will impact the future of accounting.
New research suggests IAS 7 updates could make cash flow statements clearer, more transparent, and more useful.