Skip to content
Submit Support Request
  • There are no suggestions because the search field is empty.

Cash Flow Statement under ASC 842

We recommend Chapter 14 of the handbook linked in this article for information on cash flow statement requirements

The cash flow statement requirements are complex, require the user to make certain elections about the location of certain cash flow items, and generally fall outside the scope of Crunchafi Lease Accounting. We have found Chapter 14 of the KPMG handbook linked below to be extremely helpful to users, specifically the overview in 14.2.10, which provides a grid of the major categories and elections required. 

KPMG Handbook: Chapter 14 - Statement of cash flows

The disclosure provided by ASC 842 includes more than just the cash movements; it captures both cash and non-cash lease activity to give a complete picture of leasing obligations. The Amortization Schedule provides the cash movements related to leases that are required for the cash flow statement.