{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"230","topic_title":"Statement of Cash Flows","subtopic":"230-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Other Presentation Matters Sections of individual Subtopics address various presentation matters related to the Subtopic, including the statement of <a href=\"/glossary/c/#cash\" class=\"term\" title=\"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.\"><span>cash</span></a> flows and other financial statement matters. The following may not be an all-inclusive list; there are numerous sources that address the statement of cash flows in the relevant Subtopics.</div></div>","snippet":"The Other Presentation Matters Sections of individual Subtopics address various presentation matters related to the Subtopic, including the statement of cash flows and other financial statement matters. The following may…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:089512852cf9c4051d84d25a35d0b8240689d1021755d5a4963236aab2da026a","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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trading debt securities, see Topic <a altsource=\"GUID-A9CFFB3B-63C1-4D60-AEE3-DA1A278C07C2.ditamap\" class=\"ditamap\">320</a>.</div></div>","snippet":"For guidance on classification and reporting in the statement of cash flows of cash flows from available-for-sale, held-to-maturity, and trading debt securities, see Topic 320.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86785a9a3850dcb8b84bf2fde9d3f0519a0fd9020adc5b9679f8182bc02b12cd","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175a815c4a05869ff1b9ad548e2ae4f8803b5e2f3d0a033542dd7ff6eefabf3a","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}},{"block":null,"heading":"Investments—Equity Securities","paragraphs":[{"citation":"230-10-60-2A","para":"60-2A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_76239F74-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on classification and reporting in the statement of cash flows of cash flows from equity securities, see Topic <a altsource=\"GUID-30D592DB-7A98-4C24-AB74-116B7CA90050.ditamap\" class=\"ditamap\">321</a> on investments—equity securities. </span></span></div></div>","snippet":"For guidance on classification and reporting in the statement of cash flows of cash flows from equity securities, see Topic 321 on investments—equity securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a4e7a80adbbb69c812e92895bc5a766ffac9a91bfdeb6cc25fc097dbff6968","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e43efe9fc1c29771f279850b2cc11d3705c8c689b2896c53f0a036d0ef5eddd8","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}},{"block":null,"heading":"Investments—Other","paragraphs":[{"citation":"230-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on classification in the statement of cash flows of cash receipts and cash payments related to life settlement contracts, see Section <a altsource=\"GUID-3982D678-4B6C-4713-96F2-08EDB68CBEEF.ditamap\" class=\"ditamap\">325-30-45</a>.</div></div>","snippet":"For guidance on classification in the statement of cash flows of cash receipts and cash payments related to life settlement contracts, see Section 325-30-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a22c8b123956c111032539d11e984d6b55a99767763fd9ef260a4d6208b0f0eb","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b370832d2cb94a3de0c1b92b32b8cfdd27e42222077c3be6dcb93c7e81a24488","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}},{"block":null,"heading":"Foreign Currency Matters","paragraphs":[{"citation":"230-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">For reporting and implementation guidance for presenting a statement of cash flows of an entity with foreign currency transactions or foreign currency operations, see Topic <a altsource=\"GUID-ED6493FA-FACA-49EA-BFF9-D8F2E43F43C5.ditamap\" class=\"ditamap\">830</a>.</div></div>","snippet":"For reporting and implementation guidance for presenting a statement of cash flows of an entity with foreign currency transactions or foreign currency operations, see Topic 830.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c2bc786fe515cb77d6c624da69a49f0eb9a47f08f4c3d07c51753ad4986a4f9","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}},{"citation":"230-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fefdc0969e81e86ba7cea7f95ae4bd3903274f942d30f54569b49739e92b6538","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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