Deloitte's Roadmap: Statement of Cash Flows

Statement of Cash Flows

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Format and Presentation Chapter 4 — Cash and Cash Equivalents Chapter 5 — Noncash Investing and Financing Activities Chapter 6 — Classification of Cash Flows Chapter 7 — Common Issues Related to Cash Flows Appendix A — Implementation Guidance and Illustrations Appendix B — Glossary of Selected Terms Appendix C — SEC Staff Review Process and Sample SEC Comments Related to the Statement of Cash Flows Appendix D — SEC Interim Reporting Considerations Appendix E — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix F — Titles of Standards and Other Literature Appendix G — Abbreviations Appendix H — Roadmap Updates for 2025