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Statement of Cash Flows under the New IFRS for SMEs: What’s Changed?
July 30, 2025by Dr Dawkins Brown
The statement of cash flows is a cornerstone of financial reporting, providing critical insight into an entity’s liquidity and financial health. With the 2025 update to the IFRS for SMEs Accounting Standard, significant enhancements have been introduced to improve transparency and comparability in cash flow reporting for small and medium-sized entities (SMEs). These changes are...
