External resource

FASB Statement No. 95, Statement of Cash Flows

Historical FASB pronouncement that established the modern statement of cash flows architecture now codified and amended in Topic 230.

Authority and currency

About this authority

Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Original pronouncement as amended in the FASB archival PDF
Relevant parts: Statement 95; historical objectives, definitions, classification, and presentation architecture
Currency: superseded · checked Aug 8, 2026

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Statement 95 is used to explain why cash-flow information is organized around operating, investing, and financing activity and why the statement reconciles a defined cash population. Current conclusions are researched in Topic 230 and the specialized Topic governing the transaction.