Thematic review: Cash flow and liquidity disclosures

that we would also consider companies’disclosure of liquidity risk. Since then, a number of topics that this thematic was designed to cover were included in the Covid-19 thematic review. However, we believe there is value in exploring some of the liquidity risk points in more detail and provide further examples of better disclosure.

  Value, Flows, Sachs, Disclosures, Liquidity, Cash flow and liquidity disclosures