Share this content

Cash flow statements - IFRS Group Accounts

Cash flow statements - IFRS Group Accounts

I am preparing a set of consolidated accounts under IFRS and have included a consolidated statement of cashflows (obviously), but I am unsure whether or not I need to include a seperate statement for the company only?

I know this isn't necessary under UK GAAP, but I understand that the exemptions that apply under FRS 1 don't apply under IFRS, and wondered if this was one of those exemptions?

Any guidance on this would be much appreciated!


Please login or register to join the discussion.

03rd Mar 2016 14:30

Regrettably, after the ICAEW kicked our backside over us not including one on one client who went IFRS, I can confirm a cashflow is also needed for the company as well the group.

Thanks (1)
03rd Mar 2016 14:42

I thought this might be the case. Thanks for the reply!

Thanks (0)
Share this content