Roadmap: Statement of Cash Flows (2022)

Published on: 31 May 2022

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 2022 edition of this Roadmap includes several new discussions as well as some modifications to previously expressed views. Also new to this year’s update are several short videos that provide additional insight into certain aspects of the presentation of cash flows.

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

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