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 accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements, and registrants continue to receive comments from the SEC staff on cash flow presentation matters.

New topics addressed in the 2024 edition of this Roadmap include (1) recent SEC remarks on the importance of the statement of cash flows and (2) how the accounting guidance on the statement of cash flows is affected by the FASB’s December 2023 Accounting Standards Updates on (a) crypto assets and (b) improvements to income tax disclosures.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.