Deloitte
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Chapter 4 — Disclosure Requirements

4.6 Cash Flow Information

4.6 Cash Flow Information

ASC 280-10
45-1 This Subtopic does not require that a public entity report segment cash flow. However, paragraphs 280-10-50-22 and 280-10-50-25 require that a public entity report certain items that may provide an indication of the cash-generating ability or cash requirements of an entity’s operating segments.