# ASC 230-10-50: Statement of Cash Flows — Overall — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/230/10/#50-disclosure) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:e49e7c48cbc79ecc024ef5ba2c3204d986008c2e07d053c05fc59d6ff4ebb371 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 230-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/230/10/#50-disclosure) SEC content: no #### Cash Equivalents Policy ##### [230-10-50-1](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:bedc913f4c7bc96dd559150592dfba4b38678c72c1d67c3649549a26374a675e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall disclose its policy for determining which items are treated as [cash equivalents](https://asc.understandingaccounting.org/glossary/c/#cash-equivalents "Cash equivalents are short-term, highly liquid investments that have both of the following characteristics: Readily convertible to known amounts of cash So near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month U.S. Treasury bill and a three-year U.S. Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds sold (for an entity with banking operations)."). Any change to that policy is a change in accounting principle that shall be effected by restating financial statements for earlier years presented for comparative purposes. #### Interest and Income Taxes Paid ##### [230-10-50-2](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-2) Pending content: yes Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:f7b339b19623e59a46a9c0ebe75095463213e9cc6e760cba57a7d59349094337 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the [effective interest rate](https://asc.understandingaccounting.org/glossary/e/#effective-interest-rate "The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.") of the borrowing that is attributable to accreted interest related to the debt discount, and income taxes paid during the period shall be disclosed. Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance: [740-10-65-9](https://asc.understandingaccounting.org/asc/740/10/#740-10-65-9) If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the [effective interest rate](https://asc.understandingaccounting.org/glossary/e/#effective-interest-rate "The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.") of the borrowing that is attributable to accreted interest related to the debt discount, shall be disclosed. ##### [230-10-50-2A](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-2A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:b3776f415eace74c1a09bfe6f431ea4c0b2270fbb61ca9d37f45e47781e2d66b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance: [740-10-65-9](https://asc.understandingaccounting.org/asc/740/10/#740-10-65-9) Income taxes paid (net of refunds received) shall be disclosed in accordance with paragraphs [740-10-50-22 through 50-23](https://asc.understandingaccounting.org/asc/740/10/#740-10-50-22) . #### Noncash Investing and Financing Activities ##### [230-10-50-3](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:ca48965d05e98cacfe702585cb12772345fb78ff73e1e29d951f5a8de90ab332 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Information about all [investing](https://asc.understandingaccounting.org/glossary/i/#investing-activities "Investing activities include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets, that is, assets held for or used in the production of goods or services by the entity (other than materials that are part of the entity's inventory). Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in paragraphs 230-10-45-12 and 230-10-45-21.") and [financing activities](https://asc.understandingaccounting.org/glossary/f/#financing-activities "Financing activities include obtaining resources from owners and providing them with a return on, and a return of, their investment; receiving restricted resources that by donor stipulation must be used for long-term purposes; borrowing money and repaying amounts borrowed, or otherwise settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.") of an entity during a period that affect recognized assets or liabilities but that do not result in [cash](https://asc.understandingaccounting.org/glossary/c/#cash "Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a bank's granting of a loan by crediting the proceeds to a customer's demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made.") receipts or cash payments in the period shall be disclosed. Those disclosures may be either narrative or summarized in a schedule, and they shall clearly relate the cash and noncash aspects of transactions involving similar items. ##### [230-10-50-4](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:bcc82c16793bf71f2f718fd790b07f514c53f17cb5d025bba243e4e89159ddc4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obtaining a [right-of-use asset](https://asc.understandingaccounting.org/glossary/r/#right-of-use-asset "An asset that represents a lessee's right to use an underlying asset for the lease term.") in exchange for a [lease liability](https://asc.understandingaccounting.org/glossary/l/#lease-liability "A lessee's obligation to make the lease payments arising from a lease, measured on a discounted basis."); obtaining a beneficial interest as consideration for transferring financial assets (excluding cash), including the transferor's trade receivables, in a securitization transaction; obtaining a building or investment asset by receiving a gift; and exchanging noncash assets or liabilities for other noncash assets or liabilities. ##### [230-10-50-5](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:1e9b16590e6362648bc3f6d9290deb6863c903c6294cacb2b21e75a3b38d74c5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows. ##### [230-10-50-6](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:b749012499c6ff4ff9e05b80216507e6cfcc4b95b4734e0d2010028d1a745a83 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If there are only a few such noncash transactions, it may be convenient to include them on the same page as the statement of cash flows. Otherwise, the transactions may be reported elsewhere in the financial statements, clearly referenced to the statement of cash flows. #### Restrictions on Cash and Cash Equivalents ##### [230-10-50-7](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:2d62b8b8fe0e4b2912b3c8ee9f3fa4b5bd0b43e412cfe46bcd618c2281dfe742 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. An entity within the scope of Topic 958 on not-for-profit entities also shall provide the disclosures required in paragraph [958-210-50-3](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-3) (see paragraphs [230-10-55-12A](https://asc.understandingaccounting.org/asc/230/10/#230-10-55-12A) and [230-10-55-18A](https://asc.understandingaccounting.org/asc/230/10/#230-10-55-18A)). ##### [230-10-50-8](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:61441390b66e229f784885d0195e3bdf444f20530bad4d3f90a5a2ceeecfd984 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall, for each period that a statement of financial position is presented, present on the face of the statement of cash flows or disclose in the notes to the financial statements, the line items and amounts of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents reported within the statement of financial position. The amounts, disaggregated by the line item in which they appear within the statement of financial position, shall sum to the total amount of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents at the end of the corresponding period shown in the statement of cash flows. This disclosure may be provided in either a narrative or a tabular format (see paragraphs [230-10-55-12A](https://asc.understandingaccounting.org/asc/230/10/#230-10-55-12A) and [230-10-55-18A](https://asc.understandingaccounting.org/asc/230/10/#230-10-55-18A)). #### Accounting Policy for Derivative Instruments ##### [230-10-50-9](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-9) Pending content: yes Source downloaded (UTC): 2026-09-09T23:11:36.099Z to 2026-09-09T23:11:36.099Z Record version: sha256:87ba8cefc04f2d4772f62430c56066e1075268b9c262098d1c80e21256d3526b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance: [105-10-65-7](https://asc.understandingaccounting.org/asc/105/10/#105-10-65-7) An entity shall disclose its accounting policy for where cash flows associated with derivative instruments and their related gains and losses are presented.