7.4 Cash Flow Statement
See Section 7.4 of Deloitte’s
Roadmap Statement of Cash Flows for a
detailed discussion of the classification of cash flows for derivatives on the
statement of cash flows.
Confidential and Proprietary — for Use Solely by Authorized Personnel
This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.
Your feedback will help us improve the FASB Accounting Standards Codification
Manual. Please let us know what you think. Copyright © 2024 Deloitte Development
LLC. All rights reserved.
FASB Accounting Standards Codification: Copyright © 2005 - 2024 by Financial
Accounting Foundation, Norwalk, Connecticut.