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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. Changes to the 2017 edition of this Roadmap include updates related to the amendments in FASB Accounting Standards Update (ASU) Nos. 2016-15, Classification of Certain Cash Receipts and Cash Payments, and 2016-18, Restricted Cash. Specifically, this year’s edition highlights guidance (including pending guidance) and interpretations that entities apply both before and after adopting these two ASUs.