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Feedback statement on FRC's Discussion Paper Improving the Statement of Cash Flows

Yesterday the Financial Reporting Council (FRC) published a feedback statement summarising respondents’ comments to its Discussion Paper Improving the Statement of Cash Flows.

The Discussion Paper was issued in October 2016 to gather input on ideas to improve the usefulness of the statement of cash flows.  Most respondents welcomed the publication of the Discussion Paper and agree with most or some of its suggestions.

The Discussion Paper, and the responses to it, are intended to contribute to the IASB’s project on Primary Financial Statements.

Related Resources

Feedback Statement  - Discussion Paper: Improving the Statement of Cash Flows

FRC Letter to Hans Hoogervorst, Chairman of the IASB: Improving the Statement of Cash Flows 

Discussion Paper: Improving the Statement of Cash Flows

 

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