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Our Financial Reporting Expert Group contributed to our response to the IASB Exposure Draft – Proposed amendments to IAS 7 (Statement of Cash Flows). We supported that the appropriate time to make amendments would be at the conclusion of the Principles of Disclosure research project. We noted our concern on the costs incurred by small companies to keep up to date with minor changes to standards. Whilst we generally supported that the amendments provide useful information to users, we noted that a net debt reconciliation has not been included.

Click here to download the response (pdf) 

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