ASC 230

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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

Other resource

A guide to the statement of cash flows under ASC 230 - Deloitte