Year-end toolkit: Cash flow classification

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 reminders 3:46 – SEC comment letter themes 7:52 – Debt restructurings 15:21 – Payment processing arrangements 20:27 – Business combinations 32:56 – FASB project on targeted improvements to the statement of cash flows For 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

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Year-end toolkit: Cash flow classification is an episode from PwC's accounting podcast by PwC.

This episode is 39:28 long.

This episode was published on Jan 20, 2026.

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