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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.


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:


Specific guidance is provided on all of the following:

  1. Classifying in the statement of cash flows of cash receipts and payments as either operating activities, investing activities, or financing activities
  2. Applying the direct method and the indirect method of reporting cash flows
  3. Presenting the required information about noncash investing and financing activity and other events
  4. Classifying cash receipts and payments related to hedging activities.

Other Topics, including industry-specific Topics, may have Statement of Cash Flows Subtopics that address the Topic-specific requirements for the statement of cash flows. The guidance in those Subtopics is intended to be incremental to the guidance otherwise established in this Statement of Cash Flows Topic. Topics with incremental Statement of Cash Flows Subtopics are:

  1. Foreign Currency Matters, Subtopic 830-230
  2. Development Stage Entities, Subtopic 915-230
  3. Entertainment—Films, Subtopic 926-230
  4. Financial Services—Depository and Lending, Subtopic 942-230
  5. Financial Services—Investment Companies, Subtopic 946-230
  6. Not-for-Profit Entities, Subtopic 958-230
  7. Real Estate—General, Subtopic 970-230
  8. Real Estate—Time Sharing Activities, Subtopic 978-230.

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 the Deloitte Accounting Research Tool (DART) Web site (subscription required).

Content from the FASB Accounting Standards Codification® included at 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.

      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.