Changes in financing liabilities – what does good disclosure look like?

February 21, 2019

Published: IFRS

The International Accounting Standards Board (Board) issued an amendment to IAS 7 Statement of Cash Flows that became effective in 2017. The amendment requires companies to provide disclosures about changes in liabilities arising from financing activities.

Nick Anderson, a member of the Board and former buy-side investor, discusses the objectives of the new disclosure requirement and explains what companies can do to make their disclosures as useful as possible to users of financial statements.

http://aechile.cl/wp-content/uploads/2019/02/changes-in-financial-liabilities-1.pdf

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https://www.ifrs.org/news-and-events/2019/02/feature-changes-in-financing-liabilities/

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