ASC 230: Difference between revisions
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imported>Doug Williamson (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) |
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Latest revision as of 19:16, 12 February 2023
Financial reporting - US GAAP.
Accounting Standard Codification 230, dealing with statement of cash flows.
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.
ASC 230 is issued by the Financial Accounting Standards Board (FASB).
See also
- Cash
- Cash equivalents
- Cash flow
- Cash flow statement
- Financial Accounting Standards Board (FASB)
- Financial reporting
- FRS 102
- IAS 7
- International Accounting Standards Board
- International Financial Reporting Standards
- Reporting entity
- Statement of cash flows
Other resource
A guide to the statement of cash flows under ASC 230 - Deloitte
