Cashflows

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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

Cashflows
  • All companies

Resolved - Normal traffic flow is being noted for Cashflow customers. This incident is now resolved. Monitoring - We continue to monitor traffic and note that flow is beginning to normalise. Update - We are continuing to monitor the situation. Identified - Cashflows has become aware of a third party incident that is impacting 3DS transaction. Cashflows can be used interactively at the Python’s command prompt, but a better experience is achieved when IPython or Jupyter’s notebook are used, allows the user to fully document the analysis and draw conclusions. Due to the design of the package, it is easy to use cashflows with the tools available in the ecosystem of open source tools.

Relevant dates

Cash Flow 101 Scam

  • Effective immediately

Cash Flows From Operating Activities

Report contents

Cash Flows Calculator

  • 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