The **KPMG “Statement of Cash Flows Handbook” (September 2024, US GAAP)** provides comprehensive guidance on preparing and classifying cash flow information. It covers classification of cash flows into operating, investing, and financing categories; the use of direct vs. indirect methods; interim reporting; noncash activities; and key disclosures. The handbook emphasizes judgment in classification, SEC expectations, and evolving standards such as crypto assets and income tax disclosures. Designed for preparers and auditors, it also includes ASU updates and Q\&A examples, supporting clarity and compliance in financial reporting.

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