ICAEW.com works better with JavaScript enabled.

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.

Contents
Back to top

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 FRS 102 amendments - other changes
  • Helpsheets and support
  • 31 Jan 2025
Technical helpsheet providing practical tips for implementing amendments to FRS 102 introduced by the UK GAAP Periodic Review 2024. It covers updates on cash flows, financial instruments, business combinations, share-based payments, and income tax.
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).

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

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.
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 Acceptable usage terms.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Statement of cash flows
  • eBook chapter
  • 2019
  • Rob Carrington, Ernst & Young
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
  • Listing
  • ICAEW Library and Information Service
Example financial statements and disclosure checklists for UK GAAP available from the ICAEW Library & Information Service, Bloomsbury and other sources.

Further support

Financial reporting helpsheets
Corporate reporting resources

Practical resources including factsheets, online guides and webinars on financial and non-financial reporting.

Browse the collections
Black woman working at computer
Technical Advisory Services

Our experienced advisors can help you with technical questions.

Get in touch
Young man reading in a library
Library and Information Service

Expert help with research and access to trustworthy, professional sources.

Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.