EFRAG Research Project on the Statement of Cash Flows
- Active
- Research phase
- Rasmus Sommer
Description
Following EFRAG's 2021 proactive research agenda consultation, EFRAG undertook a proactive project on the statement of cash flows.
EFRAG expects to issue a discussion paper in H2 2024.
Documents
Project news
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31/10/2023 - SAVE THE DATE - Roundtable on the Statement of Cash Flows – Is there a need for change ? – Users and Academics - 1 December 2023
EFRAG invites users and academics to a roundtable discussion on its proactive research project on the statement of cash flows. The targeted outreach event will focus on identifying the objectives/uses of and the issues with how the statements of cash flows are currently prepared.
This online event will take place on 1 December 2023, from 12.00 to 15.00 CET. Register here.
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30/10/2023 - SAVE THE DATE - Roundtables on the Statement of Cash Flows – Is there a need for change? – Corporates - 27 November 2023 or 4 December 2023
EFRAG invites preparers and auditors of corporates to a roundtable discussion on its proactive research project on the statement of cash flows. The targeted outreach event will focus on identifying the objectives/uses of the statement of cash flows and the issues concerning how the statements of cash flows are currently prepared under the requirements of IAS 7 Statement of Cash Flows.
These online events will take place online on 27 November 2023 from 09.30 to 12.00 CET and on 4 December 2023 from 09.30 to 12.00 CET.
Participants may choose their preferred date and time. The topics of discussions will be identical during both events.
Register here.
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27/10/2023 - SAVE THE DATE - Roundtable on the Statement of Cash Flows – Is there a need for change? – Financial Institutions – 17 November 2023
EFRAG invites financial institutions and auditors of financial institutions to a roundtable discussion on its proactive research project on the statement of cash flows. The targeted outreach event will focus on identifying the objectives/uses of and the issues with how the statements of cash flows are currently prepared, focusing more specifically on financial institutions.
This closed event will take place on 17 November, from 13.30 to 16.00 CET and will be held online. Register here.
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29/09/2023 - EFRAG extends the period to answer the call for tenders to assist EFRAG in identifying uses of and issues with the statement of cash flows
EFRAG announces that submission deadline for the call for tenders to assist EFRAG in identifying uses and issues with the statement of cash flows is extended for one week. Tenders can now be submitted by Friday 13 October 2023, 18:00 Brussels time to: call.for.tender@efrag.org.
Access the components of this call for tenders: -
08/09/2023 - Open call for tenders to assist EFRAG in identifying uses of and issues with the statement of cash flows
Today, EFRAG has issued an open call for tenders to assist EFRAG in identifying uses and issues with the statement of cash flows. Tenders must be submitted by Friday 29 September 2023, 18:00 Brussels time to: call.for.tender @ efrag.org.
