Accounting Research Tool
Roadmap Series

Statement of Cash Flows

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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.
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.