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Statement of Cash Flows

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Roadmap
Statement of Cash Flows (November 2021)

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We are pleased to present the 2021 edition of 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 2021 update of this Roadmap includes several new discussions as well as some modifications to previously expressed views. Also new to this publication is On the Radar (also available as a stand-alone publication), a high-level synopsis of accounting and financial reporting topics related to the statement of cash flows. Appendix H highlights all new content as well as any substantive revisions to previous content.
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.