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