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.
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