Roadmap
Statement of Cash Flows (May
2022)
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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 2022 edition of this Roadmap includes
several new discussions as well as some modifications to previously expressed views.
Also new to this year’s update are several short videos that provide additional
insight into certain aspects of the presentation of cash flows.
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.