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In line with the International Accounting Standards Board’s January 2016 release of amendments to IAS 7 Statement of Cash Flows, the Australian Accounting Standards Board, in March 2016, issued AASB 2016-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 107.
The changes require additional disclosures about changes in an entity’s financing liabilities arising from both cash flow and non-cash flow items.
For more details, refer to February Accounting News article, More cash flow statement disclosures – Changes to IAS 7.