# ASC 230-946-05: Statement of Cash Flows — Financial Services—Investment Companies — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-946-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/230/946/#05-overview-and-background)

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##### [230-946-05-1](https://asc.understandingaccounting.org/asc/230/946/#230-946-05-1)

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This Subtopic addresses statements of cash flows for investment companies, as well as the circumstances under which an investment company would be exempt from the presentation of statements of cash flows.