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Roadmap Series

Statement of Cash Flows

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A Roadmap to the Preparation of the Statement of Cash Flows (May 2019)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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 2019 update reflects the amendments to ASC 230 made by Accounting Standards Update (ASU) Nos. 2016-15, Classification of Certain Cash Receipts and Cash Payments, and 2016-18, Restricted Cash, which clarify guidance in ASC 230 on the classification of certain cash flows and apply to all public business entities and many private entities. The 2019 edition also incorporates interpretations and guidance related to the new leasing standard, ASU 2016-02, Leases (codified in ASC 842), which amended the leasing guidance in U.S. GAAP — notably by requiring lessees to recognize liabilities for lease payments and right-of-use assets — and became effective for calendar-year-end public business entities on January 1, 2019.
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.