12.3 Statement of Cash Flows

Share-based payment arrangements can include awards that are settled in cash and awards that are settled in shares. An entity should therefore consider the nature of the share-based payment award when accounting for changes in and settlement of the share-based payment arrangement in the statement of cash flows. For additional information about classifying the effects of share-based payment awards in the statement of cash flows, see Section 7.3 of Deloitte’s Roadmap Statement of Cash Flows.