All Cash Flow Classification articles
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Blog
Companies get new rules to govern cash flow classification
FASB has approved a new Accounting Standards Update meant to clear up inconsistencies in how companies classify cash payments and receipts on the cash flow statement. Tammy Whitehouse has more.
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Blog
FASB floats one more change to cash flow classification rules
FASB is aiming to get companies on the same page when classifying changes in restricted cash. Currently, some firms reflect cash receipts and payments in bank accounts that hold restricted cash as cash inflows and outflows, while others designate those transactions as non-cash investing. Tammy Whitehouse reports.
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BlogFASB Proposes Eight New Cash Flow Classification Rules
Current accounting rules are either unclear or silent on how to classify cash flows in certain instances, so FASB is proposing an update to the Accounting Standards Codification to fill the gaps. The board is looking to clarify several issues with such transactions as debt prepayments, settlement of zero-coupon bonds, ...
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Blog
FASB Proposal May Foreshadow Changes to Cash Flow Rules
A proposal to change the presentation of financial information for not-for-profit entities, especially cash-flow classifications, could be a preview of what public companies might face down the line. The proposal would require entities to classify cash flows in ways more consistent with classifications in the statement of activities. More inside.