Understanding Accounting
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FASB Statement of Cash Flows research project

Official FASB project status for post 2025 research into statement of cash flows usefulness and possible alternatives or improvements.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Project status after the June 11, 2026 Board meeting
Relevant parts
Objective Research; Statement of Cash Flows
Currency
current · checked Sep 10, 2026

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This record keeps standards-clock language accurate. It is not used to teach a future statement format or to imply that Topic 230 has been replaced.