Research Workshop: Current and future research on Statement of Cash Flows and Related Matters

Jun 24, 2024
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The recording is available here.

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on the 24th of June  from 15:00 to 17:00 (CEST) The purpose of the workshop is to discuss current academic research on statement of cash flows and areas for further research that would be relevant to the IASB’s upcoming project on Statement of Cash Flows and Related Matters. This will help the IASB to take stock of what has been written in the academic literature on this topic as a way of preparation for when it decides to activate this project.

The IASB’s project was added to the research project pipeline following the Third Agenda Consultation in 2022.As part of the research phase of the project, the IASB will consider whether the project should aim to review IAS 7 Statement of Cash Flows comprehensively or make more targeted improvements. Initial work will focus on the scope of the project and how best to stage work on this topic to deliver timely improvements to IFRS Accounting Standards.

The workshop will include short presentations by the IASB (Ann Tarca, Nick Barlow and Ana Simpson), EFRAG (Rasmus Sommer), and academic reflections from the members of the EAA’s Comment Letter team (Edgar Loew, Kees Camfferman, Andrew Lennard, Henry Jarva and Stephani Mason). The presentations will be followed by discussion with input from the workshop participants about additional available research and future research opportunities.


A link to the feedback from the Third Agenda Consultation is available here.


EAA Financial Reporting Standards Committee
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EAA event
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