EFRAG Research Project on the Statement of Cash Flows

Active
Research phase
Rasmus Sommer

EFRAG FR TEG Webcast Meeting 19 September 2025

08-01_issues_paper_on_recommendations_following_feedback_received_to_the_dp.pdf
08-02_draft_feedback_statement_on_efrags_discussion_paper_the_statement_of_cash_flows_objectives_usages_and_issues_1.pdf

EFRAG FR TEG - CFSS Physical meeting 3 December 2024

04-01 Issues paper summarising input collected by the IASB and EFRAG for 3 December 2024 EFRAG TEG CFSS meeting - EFRAG FR TEG-CFSS - 24-12-03.pdf
04-02 IASB AP4 Statement of cash flows - EFRAG FR TEG-CFSS 24-12-03.pdf
04-03 IASB agenda paper AP4A Statement of Cash Flows and Related Matters.pdf

EFRAG FR TEG & EFRAG FRB Physical Meeting 8 October 2024

12-01 Cover Note – EFRAG DP on the statement of cash flows – EFRAG FR TEG and FRB meeting 24-10-08.pdf
12-02 EFRAG DP on the statement of cash flows TEG FRB 24-10-08.pdf

EFRAG FR TEG Webcast Meeting 13 September 2024

08-01 - Cover note - EFRAG FR TEG 24-09-13.pdf
08-02 - Proposed Discussion Paper on the statement of cash flows - EFRAG FR TEG 24-09-13.pdf
08-03 - Proposed chapter on the statement of cash flows from financial institutions - EFRAG FR TEG 24-09-13.pdf

EFRAG FRB Webcast Meeting 17 July 2024

07-01 Cover note - EFRAG FRB 24-07-17.pdf
07-02 EFRAG presentation on proactive project on the statement of cash flows for EFRAG FRB 17 July 2024.pdf
07-03 Zielke RC presentation The issues of the Statement of Cash Flows.pdf
07-04 Zielke RC Draft Report Issues with the IAS 7 Statement of Cash Flows EFRAG FRB Meeting.pdf

EFRAG FR TEG Physical Meeting 1 July 2024

04-01 Cover note - EFRAG FR TEG 23-07-01.pdf
04-02 EFRAG draft DP on the statement of cash flows for 1 July 2024 EFRAG FR TEG meeting.pdf
04-03 Contractor's presentation on the issues of the Statement of Cash Flows.pdf
04-04 Contractor's draft report on the issues with the statement of cash flows EFRAG FR TEG 24-07-01.pdf