ASC 230

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