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Exposure Draft: Disclosure Initiative (Proposed amendments to IAS 7)
December, 31st 2014

Exposure Draft published by the International Accounting Standards Board (IASB) for comment only. Comments on the Exposure Draft need to be received by March 15, 2015. 

The International Accounting Standards Board (IASB) has published this Exposure Draft to propose amendments IAS 7 Statement of Cash Flows.

This Exposure Draft of proposed amendments to IAS 7 forms part of the Disclosure Initiative. The objectives of the proposed amendments are to improve:

(a)  information provided to users of financial statements about an entity’s financing activities, excluding equity items; and

(b)  disclosures that help users of financial statements to understand the liquidity of an entity. 

Comments are invited on the proposals in this Exposure Draft, particularly on the questions set out below: 

1  Disclosure Initiative amendments
2  Transition provisions
3  IFRS Taxonomy
4  IFRS Taxonomy due process

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: 

http://www.ifrs.org/Current-Projects/IASB-Projects/Debt-disclosures/Exposure-Draft-December-2014/Documents/ED-Disclosure-Initiative-Amdments-IAS-7-December-2014.pdf 

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

How to comment 

Comments should be submitted using one of the following methods: 

1.  Electronically: Click on the below mentioned option to submit a comment letter or Visit at the following link:http://www.icai.org/comments/asb/ 

2.  Email: Comments can be sent to: commentsasb@icai.in 

3.  Postal: 
Secretary, Accounting Standards Board, 
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, 
New Delhi 110 002

Further clarifications on this exposure draft may be sought by e-mail to himanshi.arora@icai.in

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