FASB Accounting Standards Codification Topic 230, Statement of Cash Flows

Topic 230 is the controlling US GAAP research starting point for cash-flow classification and presentation. The intermediate curriculum retains a gross transaction ledger; direct and indirect operating reconciliations; acquisition, disposal, debt, equity, lease, restricted-cash, foreign-currency, and noncash rails; and the balance-sheet-to-statement cash population. Interest, income taxes, derivatives, business combinations, restricted cash, digital assets, foreign currency, and other specialized questions require paragraph-level research and current effective-date checking before use.