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The future of financial reporting 2026: The statement of cash flows

Aresu, Simone, Chaidali, Penny ORCID: https://orcid.org/0000-0001-8100-0181, Gaia, Silvia, Georgiou, Omiros, Melis, Andrea, Rombi, Luigi and Stadler, Christian 2026. The future of financial reporting 2026: The statement of cash flows. [Discussion Paper]. ACCA. Available at: https://www.accaglobal.com/content/dam/ACCA_Global...

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Abstract

A discussion paper based on the British Accounting and Finance Association (BAFA) Financial Accounting & Reporting Special Interest Group (FARSIG) Virtual Symposium, 9 January 2026.

Item Type: Report (Discussion Paper)
Date Type: Publication
Status: Published
Schools: Schools > Business (Including Economics)
Publisher: ACCA
ISBN: 9781898291244
Last Modified: 11 Sep 2026 10:00
URI: https://orca.cardiff.ac.uk/id/eprint/189534

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