Statement of Cash Flows and Related Matters – Australian Listed Entities

Friday, September 5, 2025

The AASB has released a research report investigating the statement of cash flows and related matters, drawing on evidence from the ASX 50. Read the report here.

This research contributes to the IASB’s current project exploring potential improvements to IAS 7 Statement of Cash Flows. The Australian research highlights diversity in practice regarding the presentation and disclosure of cash flow statements and related information. The findings support and reinforce the need for revisions to IAS 7 to improve consistency and the usefulness of cash flow related information, thereby better meeting user needs.