Roadmap
Statement of Cash Flows (July
2023)
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This Roadmap provides Deloitte’s
insights into and interpretations of the accounting guidance on this topic,
primarily that in ASC 230. The 2023 edition of this Roadmap includes several new
discussions that address the presentation of cash flows related to topics such as
tax receivable agreements, purchases and sales of crypto assets, and excise taxes
paid on treasury stock transactions. Also new to this year’s update is expanded
guidance on how to determine whether an other-than-insignificant financing element
exists in derivative instruments.
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.