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- US GAAP
This Roadmap provides Deloitte’s insights into and interpretations of the accounting
guidance on the statement of cash flows, primarily that in ASC 230.
The accounting principles related to the statement of cash flows
have been in place for many years; however, errors in the statement of cash flows
continue to be causes of restatements and registrants continue to receive comments
from the SEC staff on cash flow presentation matters.
The 2022 edition of this Roadmap includes several new discussions as well as some
modifications to previously expressed views. Also new to this year’s update are
several short videos that provide additional insight into certain aspects of the
presentation of cash flows.