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Chapter 8 — Presentation and Disclosure

8.4 Statement of Cash Flows Presentation

8.4 Statement of Cash Flows Presentation

ASC 810-10 is silent on the effect of a noncontrolling interest on the statement of cash flows. The requirement to present net income and comprehensive income in a consolidated format, with accompanying separate allocations to the parent and noncontrolling interest (Section 8.3), may give rise to questions about whether the statement of cash flows should start with consolidated net income or with net income attributable to the parent.