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