Roadmap: Statement of Cash Flows (2023)
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.
The Roadmap is available on the Deloitte Accounting Research Tool Web site.