# ASC 230-946-45: Statement of Cash Flows — Financial Services—Investment Companies — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/946/#45-other-presentation-matters)

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## ASC 230-946-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/230/946/#45-other-presentation-matters)

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##### [230-946-45-1](https://asc.understandingaccounting.org/asc/230/946/#230-946-45-1)

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Paragraph [230-10-15-4](https://asc.understandingaccounting.org/asc/230/10/#230-10-15-4) specifies conditions under which an investment company is exempt from the requirements to provide a statement of cash flows.