A Roadmap to the Preparation of the Statement of Cash Flows (May 2020)
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We are pleased to present the 2020
edition of A Roadmap to the Preparation of the 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. The 2020 update includes
several new discussions as well as some modifications to previously expressed
views.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 230. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Cash Flow” tab at the bottom of the Q&A to Roadmap Quick Reference Guide
and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.