https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=ASC_230 2026-06-24T12:24:35Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=ASC_230&diff=908&oldid=prev 2023-02-12T19:16:12Z

<p>Create page - source - Deloitte - https://www2.deloitte.com/us/en/pages/audit/articles/a-roadmap-to-the-preparation-of-the-statement-of-cash-flows.html</p> <p><b>New page</b></p><div>''Financial reporting - US GAAP.''<br /> <br /> Accounting Standard Codification 230, dealing with statement of cash flows.<br /> <br /> ASC prescribes how to present information in a statement of cash flows about how a reporting entity’s cash and cash equivalents changed during the financial reporting period under review. <br /> <br /> <br /> ASC 230 is issued by the Financial Accounting Standards Board (FASB). <br /> <br /> <br /> == See also ==<br /> * [[Cash]]<br /> * [[Cash equivalents]]<br /> * [[Cash flow]]<br /> * [[Cash flow statement]]<br /> * [[Financial Accounting Standards Board]] (FASB)<br /> * [[Financial reporting]]<br /> * [[FRS 102]]<br /> * [[IAS 7]]<br /> * [[International Accounting Standards Board]]<br /> * [[International Financial Reporting Standards]]<br /> * [[Reporting entity]]<br /> * [[Statement of cash flows]]<br /> <br /> <br /> == Other resource ==<br /> [https://www2.deloitte.com/us/en/pages/audit/articles/a-roadmap-to-the-preparation-of-the-statement-of-cash-flows.html A guide to the statement of cash flows under ASC 230 - Deloitte]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]<br /> [[Category:Corporate_finance]]<br /> [[Category:Long_term_funding]]<br /> [[Category:Compliance_and_audit]]<br /> [[Category:Identify_and_assess_risks]]<br /> [[Category:Manage_risks]]<br /> [[Category:Risk_frameworks]]<br /> [[Category:Risk_reporting]]<br /> [[Category:Cash_management]]<br /> [[Category:Financial_products_and_markets]]<br /> [[Category:Liquidity_management]]</div>

imported>Doug Williamson