This article was originally published by BDO Global and is shared here as part of knowledge exchange across the BDO global network.
IFR Bulletin 2026/05 explores the often-overlooked impact of IFRS 18 on the statement of cash flows.
While IFRS 18 is best known for changes to the statement of profit or loss, consequential amendments to IAS 7 may significantly affect cash flow presentation, classification and preparation, including operating cash flow reconciliations and the treatment of interest and dividends.
A timely reminder for entities preparing for 1 January 2027 adoption.
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