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FASB combines ASC 305 and ASC 210

  • FASB (US Financial Accounting Standards Board) Image

Jan 02, 2018

As part of its project on Codification improvements, the FASB has published a maintenance update that combines the guidance in ASC 305, “Cash and Cash Equivalents,” and ASC 210, “Balance Sheet,” into one topic.

Specifically, the guidance in ASC 305 has been moved to ASC 210; however, no incremental changes to the actual guidance have been made.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.