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FRS 102: Statement of cash flows under UK GAAP

FRS 102 Section 7 Statement of Cash Flows sets out how information about the changes in cash and cash equivalents of an entity should be presented for operating, investing and financing activities.

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Access the standard

The requirements relating to specific topics are set out as sections within FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.

FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual UK GAAP factsheets provide a more detailed discussion of recent UK GAAP amendments.

Exclusive Statement of cash flows: common pitfalls and tips for reviewers
  • Helpsheets and support
  • 10 Jul 2024
Cash flow statements are consistently identified by the Financial Reporting Council as a “top 10” issue in corporate reports. This guide highlights how to avoid common pitfalls, and provides tips on how preparers can perform robust reviews to identify errors in the statement of cash flows.
Exclusive Does a charity need a cash flow statement?
  • Helpsheets and support
  • 21 Aug 2019
Technical helpsheet to help members understand when a charity requires a Statement of Cash Flows (often referred to as a cash flow or a cash flow statement).

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Exclusive Statement of cash flows
  • eBook chapter
  • 2024
  • Steve Collings
  • Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
Chapter providing guidance for unlisted companies on preparing a statement of cash flows under FRS 102, section 7.
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Exclusive Statement of cash flows
  • eBook chapter
  • 2019
  • Rob Carrington, Ernst & Young
  • UK GAAP 2019 - Generally Accepted Accounting Practice under UK and Irish GAAP
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 7 and IFRS, explains the requirements of Section 7, and highlights practical implementation issues.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Other resources

FRC Factsheet 3 FRS 102 Illustrative statement of cash flows
  • Website
  • FRC
This factsheet has been prepared to illustrate the format of the statement of cash flows prepared in accordance with Section 7 Statement of Cash Flows, however in a full set of financial statements,comparatives would be provided.
UK Accounting Plus
  • Website
  • Deloitte

Overviews of each UK accounting standard, with a history and timeline of key events and amendments.

UK GAAP model accounts and disclosure checklists Example financial statements and disclosure checklists for UK GAAP available from the ICAEW Library & Information Service, Bloomsbury and other sources.

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