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ASC 230 — Statement of Cash Flows

Below is an overview of FASB Accounting Standards Codification Topic 230, Statement of Cash Flows, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic.

Overview

ASC 230 provides guidance for reporting cash flows in general purpose financial statements and provides information about where to find guidance related to industry-specific issues. Specifically, ASC 230 notes:

The full text of ASC 230 can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in Deloitte's Technical Library Web site (subscription required).

Content from the FASB Accounting Standards Codification® included at http://www.usgaapplus.com is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

    The following ASUs amended the guidance in this Topic:

    Proposed FASB Accounting Standards Updates

      No current proposed ASUs on Topic 230.