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ASU 2016-18, Restricted Cash

FASB amendment requiring cash, cash equivalents, and generally described restricted cash to be included in the statement's beginning to ending reconciliation.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2016-18
Relevant parts
Main provisions; paragraphs amending Subtopic 230-10
Currency
current · checked Aug 8, 2026

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The cash-flow statement explains the change in the combined population of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. When those amounts appear in more than one balance-sheet line, the reporting package reconciles the locations and amounts. Transfers within the combined population are not operating, investing, or financing activities.