05 Aug 2026 1 min read
The increasing attention on an entity’s cash generation and liquidity position has led to greater focus on the statement of cash flows by financial statement users, regulators and other commentators. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in the application of IAS 7.
This first introductory article provides an overview of the objective, scope and requirements of IAS 7.
This insight provides an overview of the objective, scope and requirements of IAS 7.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for group share-based payment arrangements, including their classification and the treatment of receiving and settling entities.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for equity-settled share-based payment arrangements with employees, including measurement, vesting conditions and fair value considerations.
In this webinar recording, we break down the key changes introduced by IFRS 18, what they mean in practice, and how they may impact your financial reporting processes, systems and stakeholder communication.
