Appendix H — Roadmap Updates for 2023
The tables below summarize the
substantive changes made in the 2023 edition of this Roadmap.
New Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Supplemental Disclosure of Interest and Income Taxes
Paid
|
Added guidance on disclosures related to interest and
income taxes paid.
| |
|
Troubled Debt Restructurings
|
Added guidance on the presentation of
cash flows related to TDRs.
| |
|
Sale or Transfer of a Purchase Option by
a Lessee
|
Added guidance on the presentation of
cash flows related to the sale or transfer of a purchase
option by a lessee.
| |
|
Payments to Purchase the Underlying
Asset Subject to a Lease
|
Added guidance on an entity’s
presentation of cash flows related to the purchase of an
underlying asset that was subject to a lease
agreement.
| |
|
Tax Receivable Agreements
|
Added guidance on the presentation of
cash flows from TRAs.
| |
|
Digital Assets
|
Added guidance on how to present cash
flows associated with purchases and sales of crypto
assets, safeguarding requirements, and crypto asset
lending.
| |
|
Excise Taxes Paid
|
Added guidance on the classification of cash outflows for
payment of the excise tax under the Inflation Reduction
Act of 2022.
|
Amended Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Updated to reflect considerations related to the cash
flow presentation of derivative instruments, digital
assets, and the FASB's issuance of ASU 2022-04.
| ||
|
Distributions From Equity Method
Investments
|
Clarified the guidance on cash flow
presentation related to distributions received from
equity method investees measured by using the fair value
option.
| |
|
Derivatives
|
Expanded guidance on how to determine
whether an other-than-insignificant financing element
exists in derivative instruments.
Added new subsections, examples, and a
table that lists the cash flow classification
conclusions for each type of derivative instrument.
| |
|
Supplier Finance Programs
|
Updated to reflect the issuance of ASU 2022-04.
|