{"id":887,"date":"2019-02-23T19:20:13","date_gmt":"2019-02-23T11:20:13","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=887"},"modified":"2019-04-06T19:27:43","modified_gmt":"2019-04-06T11:27:43","slug":"iasb-member-discusses-disclosures-about-changes-in-financing-liabilities-to-ias-7","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/02\/23\/iasb-member-discusses-disclosures-about-changes-in-financing-liabilities-to-ias-7\/","title":{"rendered":"IASB member discusses disclosures about changes in financing liabilities to IAS 7"},"content":{"rendered":"\n<p>The International Accounting Standards Board (IASB) member Nick Anderson has issued an article that discussed the objectives of the 2016 Disclosure Initiative (Amendments to IAS 7). These amendments to IAS 7 Statement of Cash Flows require a disclosure of changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. Disclosure Initiative (Amendments to IAS 7) was effective for annual periods beginning on or after 1 January 2017.<\/p>\n\n\n\n<p>In his article, Mr Anderson looks at what is required by the amendments and why this disclosure so important for investor analysis.\u00a0 He considers the following aspects:  <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Is this different from a \u2018net debt reconciliation\u2019? <\/li><li>Reconciliation to other areas of the financial statements <\/li><li>Sufficient disaggregation \u00a0<\/li><li>Adequate explanation <\/li><li>Simple communication<\/li><\/ul>\n\n\n\n<p>The article summaries questions such as &#8220;What does good disclosure look like?&#8221; or \u00a0recommendations such as &#8220;Companies can help users by&#8230;&#8221;.<\/p>\n\n\n\n<p>The full article can be viewed from the IASB website.<\/p>\n\n\n\n<p>Source: <em>IASB<\/em>, 21 February 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) member Nick Anderson has issued an article that discussed the objectives of the 2016 Disclosure Initiative (Amendments to IAS 7). These amendments to IAS 7 Statement of Cash Flows require a disclosure of changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-887","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=887"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/887\/revisions"}],"predecessor-version":[{"id":888,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/887\/revisions\/888"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=887"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}