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Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 230
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Entities required to present a statement of cash flows under US GAAP, subject to entity-specific and industry guidance
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB Accounting Standards Codification Topic 230, Statement of Cash Flows
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (27)
- Business-combination net cash flow
- Business-disposal net cash flow
- Cash-equivalent original-maturity test
- Cash-flow analytics boundary
- Cash-flow digital reporting
- Cash-flow disclosure reconciliation
- Cash-flow predominance principle
- Cash-flow release control
- Cash-flow reporting population
- Cash-flow standards clock
- Cash-flow transaction ledger
- Contingent-consideration cash flow
- Corporate-owned life-insurance cash flow
- Debt-settlement cash-flow classification
- Direct-method operating cash flow
- Direct–indirect operating cross-check
- Equity-method distribution cash flow
- Exchange-rate effect on cash
- Foreign-currency cash flow
- Gross and net cash-flow presentation
- Insurance-settlement cash flow
- Internal cash-population transfer
- Restricted-cash reconciliation
- Secured borrowing using receivables
- Securitization beneficial-interest cash flow
- Separately identifiable cash flow
- Share-based-payment cash flow
Scope
Topic 230 is the current US-GAAP starting point for the statement's cash and cash-equivalent population, direct and indirect operating presentation, operating/investing/financing classification, gross or permitted net reporting, beginning-to-ending reconciliation, and related disclosures. The specialized Topic governing a transaction can refine the result.
Amendment boundary
The current model incorporates the codified effects described by ASUs 2016-15 and 2016-18. The former addressed eight specified classification issues and the sequence for mixed cash flows. The latter includes amounts generally described as restricted cash or restricted cash equivalents in the statement's reconciliation and excludes transfers within that combined population from the three activity sections.
Standards clock
Statement 95 is historical architecture. The FASB's 2026 broad statement-of- cash-flows work is research after removal of a targeted project from the technical agenda. The separate cash-equivalents and certain-digital-assets project had tentative decisions but no final standard at this record date. Neither project changes this current record.
Limitations
This artifact does not define restricted cash, select a cash-equivalent policy, classify an ambiguous receipt or payment, permit unsupported net reporting, choose exchange rates, or resolve acquisition, derivative, tax, lease, securitization, discontinued-operation, or industry-specific facts. Current paragraph-level authority and the complete arrangement control those questions.