# ASC 230-830-00: Statement of Cash Flows — Foreign Currency Matters — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/830/#00-status)

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## ASC 230-830-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/230/830/#00-status)

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##### [230-830-00-1](https://asc.understandingaccounting.org/asc/230/830/#230-830-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL50390835-161497"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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></tbody></table>