IFRB 2026/05 IFRS 18 - practical effects on the statement of cash flows

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.