# ASC 230-830-05: Statement of Cash Flows — Foreign Currency Matters — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-830-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/230/830/#05-overview-and-background)

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##### [230-830-05-1](https://asc.understandingaccounting.org/asc/230/830/#230-830-05-1)

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This Subtopic provides guidance on reporting foreign currency matters in a statement of cash flows.