Beyond the GAAP no. 195 – January 2025
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Beyond the GAAP no. 195 – January 2025
On the financial reporting front, the statement of cash flows will be a key topic going forward for the IASB. The international standard-setter has started discussions on the Statement of Cash Flows and Related Matters project, which was launched following the third public consultation on its work plan for 2022-2026, with a particular focus on the impact of the new IFRS 18 standard.
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Justine Combrink Partner - Quality & Risk Management - Johannesburg
Karolina Martin Director - IFRS - Cape Town
Carole Masson Associée, Doctrine - Paris
