Pwc's Cfodirect Podcast

We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get focus from regulators. We discuss recent SEC comment letter observations, practical considerations for complex transactions such as debt restructurings, payment processing arrangements, and business combinations; we also highlight reminders and best practices to help companies navigate year-end reporting.In this episode, we discuss:1:05 – Overview of the statement of cash flows and key reminders3:46 – SEC comment letter themes7:52 – Debt restructurings15:21 – Payment processing arrangements20:27 – Business combinations32:56 – FASB project on targeted improvements to the statement of cash flowsFor more on the statement of cash flows, see Chapter 6 of our Financial statement presentation guide.Be sure to follow this podcast on your favorite podcast app and subscribe to our w