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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 Does a charity need a cash flow statement?
  • Helpsheets and support
  • 30 Jun 2026
Helpsheet explaining when charities need a cash flow statement under the Charities SORP (FRS 102), also covering reduced disclosure exemptions for qualifying entities.
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.

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Exclusive Statement of cash flows
  • eBook chapter
  • 2026
  • 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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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.

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 2026: Application of FRS 100–FRS 104 in the UK (May 2026)
  • Website
  • EY

Detailed manual that incorporates the September 2024 editions of FRS 100–104, plus amendments issued up to March 2026, and changes to legal requirements for UK companies and LLPs. It offers insight on practical application issues.

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.

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