7692 1 sep ias plus Survey on investor views on cash flow information reported by financial institutions Investor-focused survey on cash flow disclosure practices; useful context for understanding regulator and standard-setter priorities, but not immediately actionable guidance. 4

3261 1 jul ias plus New UKEB research paper on the statement of cash flows and related matters UKEB guidance on cash flow classification can inform practice on contentious boundary issues, but applies primarily to UK preparers. 4

2024 12 jun grant thornton IAS 7 at a glance Big 4 primer on cash flow statement requirements. Standard reference material; useful for team briefing but not breaking guidance. 4

0202 17 may icaew Cash flow statements: the direct or indirect method? Historical context on cash flow presentation methods as IASB undertakes standards review; useful background but not imminent technical impact. 4