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Roadmap Series

Statement of Cash Flows

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Roadmap
Statement of Cash Flows (June 2025)

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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 2025 edition of this Roadmap includes several new discussions as well as clarifications of previously expressed views.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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.