UKEB User Survey on the Statement of Cash Flows and Related Matters

In September 2024, the International Accounting Standards Board (IASB) started a research project on the Statement of Cash Flows and Related Matters in response to the feedback on its Third Agenda Consultation. In the initial phase, the IASB is performing research on the nature and extent of perceived deficiencies in the requirements of IAS 7 Statement of Cash Flows.

To contribute to the debate, the UKEB is undertaking its own research on the Statement of Cash Flows, exploring the concerns of UK stakeholders and potential solutions.

The UKEB has launched a survey for UK users of financial statements to gather their views. The survey takes around 5–10 minutes to complete. Stakeholder comments are welcome until Friday 11 April 2025.

If you have any questions regarding the survey, feel free to contact us at contact@endorsement-board.uk.

For further information about the research, see the UKEB project page and the IASB website.