Editorial

Responding to feedback received during its last agenda consultation, the IASB added two projects to its research pipeline: the first on a comprehensive review of IAS 38, Intangible Assets, and the second on the statement of cash flows. In September 2024, the board began work on the cash flow statements project, for which it will need to decide whether the existing standard, IAS 7, Statement of Cash Flows, should be comprehensively updated or whether it can be improved through targeted amendments.