This document details a scheduled maintenance update for AASB 107 Statement of Cash Flows, originally issued in August 2015. The update, authorized under the Corporations Act 2001 and administered by the Department of the Treasury, ensures the standard remains current. The latest version is noted with a reference to a December 31, 2025 date, suggesting ongoing administrative or minor updates.

Public companies and their accounting departments should note this update to AASB 107. While described as 'scheduled maintenance,' it is crucial to review the specific changes to ensure continued compliance with Australian accounting standards for financial reporting, particularly concerning cash flow statements. The document is a legislative instrument, indicating it carries binding legal weight for affected entities.