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Inappropriate Use of Continuing Operations Elements in the Statement of Cash Flows

May 25, 2021

DERA staff has observed that a number of filers who report under U.S. Generally Accepted Accounting Principles are using elements for the Statement of Cash Flows that are intended specifically for continuing operations, when the filers do not actually report continuing and discontinued operations separately. These filers are not using the general elements below to tag each respective subtotal for operating, investing, and financing activities.




When a filer is not separately reporting cash flow activities for continuing and discontinued operations, the filer should not use the continuing operations elements and should instead use the general elements for tagging the cash flow activities. Using the general elements in this case will improve comparability across filings made by a filer for different periods and across filings made by various filers.

Filers can find additional information for these elements under the U.S. GAAP Financial Reporting Taxonomy. For more data quality reminders, see

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