KPMG explains cash flow classification issues and noncash disclosure requirements in detail. We provide interpretive guidance on ASC 230, including illustrative examples and Q&As. New in this edition, we address specific statement of cash flows issues including government grants, revolving facilities, funds held for others, tax paid under group tax-sharing agreements and payments for IPR&D.
Applicability
- All companies
Relevant dates
- Effective immediately
Report contents
- Format of the statement of cash flows
- Classification principles
- Interim reporting
- Cash, cash equivalents and restricted cash
- Working capital accounts
- PP&E and other productive assets
- Investments
- Securitizations and other transfers of financial assets
- Lending activities
- Debt financing transactions for debtors
- Derivative instruments
- Leases – ASC 842
- Leases – ASC 840
- Employee benefit plans
- Share-based payment arrangements with employees
- Insurance premiums and proceeds
- Business combinations
- Transactions with shareholders
- Discontinued operations
- Foreign currency matters
- Not-for-profit entities
- Other cash flow presentation matters
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