以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has launched a short survey to understand how investment professionals use cash flow information when analysing the financial statements of financial institutions.
The survey is part of the IASB’s project on the Statement of Cash Flows and Related Matters.
The IASB is seeking feedback from investment professionals with practical experience of researching and analysing financial institutions, including banks, insurance companies and other financial institutions.
The feedback will help the IASB understand what cash flow information investors currently use in their research and analysis. It will also inform the IASB’s research on possible exemptions for financial institutions from presenting cash flow information in their financial statements.
The survey results will be discussed at an IASB meeting in the fourth quarter of 2026.
Access the survey for investors and share your views by 25 September 2026.