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A Roadmap to the Preparation of the Statement of Cash Flows (2018)

Published on: Aug 10, 2018

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230, Statement of Cash Flows.

The 2018 edition of this Roadmap incorporates additional interpretations and guidance related to the amendments in ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments, and ASU 2016-18, Restricted Cash, highlighting guidance (including pending guidance) and interpretations that entities apply both before and after adopting the standards.

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