Wiley GAAP: Financial Statement Disclosure Manual

6ASC 230, STATEMENT OF CASH FLOWS

1. Authoritative Literature
   1. Subtopic
   2. Scope and Scope Exceptions
2. Practice Alert
   1. 1. Information
      2. People
      3. Timing
3. Presentation and Disclosure Requirements
   1. Objective
   2. Cash and Cash Equivalents
   3. Restrictions on Cash and Cash Equivalents
   4. Gross versus Net Basis
      1. Classification of Cash Receipts and Disbursements
      2. Operating Activities—Cash Inflows
      3. Operating Activities—Cash Outflows
      4. Investing Activities—Cash Inflows
      5. Investing Activities—Cash Outflows
      6. Financing Activities—Cash Inflows
      7. Financing Activities—Cash Outflows
   5. Other Issues Related to Classification of Cash Flows
      1. Acquisition and Sales of Trading Debt Securities
      2. Insurance Proceeds and Payments
      3. Distributions Received from Equity Method Investees
      4. More Than One Class of Cash Flows
      5. Discontinued Operations
      6. Noncash Investing and Financing Activities
      7. Reporting Hedging Transactions
      8. Other Topics with Cash Flow Subtopics
   6. Format of the Statement of Cash Flows
      1. The Direct Method
      2. The Indirect Method
      3. Reconciliation of Net Income and Net Cash Flow from Operating Activities
4. Presentation and Disclosure Examples
   1. Example 6.1: Statement of Cash Flows (without Details of Operating Activities)
      1. Operating Activities Presentation
   2. Example 6.2: Operating Activities: Formats for Direct and Indirect Methods
   3. Example 6.3: Statement of Cash Consolidated Entities
   4. Example 6.4: Cash and Cash Equivalents—Accounting Policy
   5. Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details
   6. Example 6.6: Amount of Interest ...