March 2022
Intermediate to advanced
1424 pages
50h 59m
English
Content preview from Wiley Practitioner's Guide to GAAP 2022
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
6ASC 230 STATEMENT OF CASH FLOWS
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Cash Focus
- Classification of Cash Receipts and Disbursements
- Operating Activities Presentation
- Reconciliation of Net Income and Net Cash Flow from Operating Activities
- Other Requirements
- Net Reporting by Financial Institutions
- Reporting Hedging Transactions
- Reporting Foreign Currency Cash Flows
- Preparation of the Statement—Comprehensive Example
- Statement of Cash Flows for Consolidated Entities
- Disclosures
- Other Sources (ASC 230-10-60)
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. The following are not required to present a statement of cash flows:
- Defined pension plans that present financial information under Topic 960
- Other employee plans that present information similar to ASC 960 (ASC 962-205-45-9)
- A common trust fund, variable annuity account, or similar ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.