October 2013
Intermediate to advanced
1460 pages
56h 14m
English
book
Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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7 ASC 230 STATEMENT OF CASH FLOWS
Classification of Cash Receipts and Disbursements
Operating Activities Presentation
Extraordinary items and discontinued operations
Entities Exempt from Providing a Statement of Cash Flows
Net Reporting by Financial Institutions
Reporting Hedging Transactions
Reporting Foreign Currency Cash Flows
Example of preparing a statement of cash flows
Statement of Cash Flows for Consolidated Entities
PERSPECTIVE AND ISSUES
Subtopic
ASC 230, Statement of Cash Flows, contains one subtopic:
- ASC 230-10 Overall, that establishes standards for cash flow reporting in general purpose financial statements.
Scope and Scope Exceptions
A statement of cash flows is a required part of a complete set of financial statements for business enterprises and not-for-profit organizations. Only defined benefit plans, certain other employee benefit plans, and highly liquid investment companies that meet specified conditions are not required to present the statement. (ASC 230-10-15)
Overview
The primary purpose of the statement of cash flows is to provide information about cash receipts and cash payments of an entity during a period. A secondary purpose is ...
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