PwC comments on IASB's IAS 7 proposed amendment under disclosure initiative

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Comment letter , PwC US Apr 13, 2015

In our letter, we explain our views on an entity’s financing activities and liquidity disclosures, and IFRS Taxonomy.

Overview

The PwC global network of firms submitted comments on the IASB's exposure draft of proposed amendments to IAS 7, Statement of Cash Flows, as part of its disclosure initiative.  In our comment letter, we explain our views on the following areas: (1) information provided about an entity’s financing activities, excluding equity items, (2) disclosures that help users to understand the liquidity of an entity, and (3) IFRS Taxonomy. Additionally, our letter includes answers to the specific questions raised by the IASB in the exposure draft.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Follow us