Global Standards for the world economy

Monday 25 January 2021

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Disclosure Initiative

IAS 7 amendments

 Amendments to IAS 7

The project forms part of the Disclosure Initiative. The Board published an Exposure Draft Disclosure Initiative— Amendments to IAS 7 which included proposals for the disclosure of:

  • a reconciliation of liabilities whose cash flows were, or future cash flows would be, classified as financing activities in the statement of cash flows; and
  • restrictions that affect the decisions of an entity to use cash and cash equivalent balances. 

Project stages

Financial Reporting Disclosure Feedback Statement

Agenda Consultation 2011


Issued documents

  • Investor survey [the survey has closed, this PDF is for information only]
Stage completed: Q2 2014
Stage completed: December 2014
Stage completed: Amendments to IAS 7 published in January 2016.

Board Deliberations

Stage completed: The Board decided not to proceed with the work on the cash restrictions proposals.



* final amendments relating to changes in liabilities arising from financial activities

** recent deliberations: restrictions on cash and cash equivalent balances