{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/830/#00-status","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":"230-830","subtopic_title":"Foreign Currency Matters","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-830-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL50390835-161497\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#cash-equivalents\" class=\"term\" title=\"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).\"><span>Cash Equivalents</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/830/#230-830-45-1\" class=\"xref\">830-230-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/830/#230-830-45-1\" class=\"xref\">830-230-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/830/#230-830-55-12\" class=\"xref\">830-230-55-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a> </td> <td class=\"entry\">09/10/2018</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nCash Equivalents | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |\n| | | …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a2bae12b141a4eaa0d14ad2f7c9f48fc272718f065152aee730e9cecedc4c01","downloaded_from":"2026-09-09T23:11:52.130Z","last_downloaded_at":"2026-09-09T23:11:52.130Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478503","source_sha256":"e8700191d821f2105be699d999b12e38618c2e72a5970b9e735d153c5edd469e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6562d4dfd606dec9bf537c2e2003f2e66b7d3391d491125a22b97ce57dd8f4df","downloaded_from":"2026-09-09T23:11:52.130Z","last_downloaded_at":"2026-09-09T23:11:52.130Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478503","source_sha256":"e8700191d821f2105be699d999b12e38618c2e72a5970b9e735d153c5edd469e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb58f2d86ce2d1f7c9304a09f070de7fcb2675163802a13252787957319ded6","downloaded_from":"2026-09-09T23:11:52.130Z","last_downloaded_at":"2026-09-09T23:11:52.130Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478503","source_sha256":"e8700191d821f2105be699d999b12e38618c2e72a5970b9e735d153c5edd469e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb58f2d86ce2d1f7c9304a09f070de7fcb2675163802a13252787957319ded6","downloaded_from":"2026-09-09T23:11:52.130Z","last_downloaded_at":"2026-09-09T23:11:52.130Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478503","source_sha256":"e8700191d821f2105be699d999b12e38618c2e72a5970b9e735d153c5edd469e"}}