Christopher Gerdau
Partner in PwC’s National Office specializing in accounting for financial instruments and banking-related topics, providing technical reviews of SEC filings and guidance on cash flow classification and related SEC comment letter themes.
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Jan 20, 2026 • 39min
Year-end toolkit: Cash flow classification
Suzanne Stephani, a statement-of-cash-flows and financing specialist, and Christopher Gerdau, an expert in financial instruments and SEC reviews, walk through tricky cash flow presentation topics. They cover SEC comment themes, debt restructurings and net vs gross treatment, payment-processing classifications, business combination cash-flow issues, and upcoming FASB projects.
