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.

Click to access changes-in-financial-liabilities-1.pdf

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