{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/946/#55-implementation-guidance-and-illustrations","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":"230-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"230-946-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_10C595ED-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Examples of noncash investing and financing activities of investment companies that paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/230/10/#230-10-50-3\" class=\"xref\">230-10-50-3 through 50-4</a></div> require be disclosed include reinvestments of dividends and distributions. </span></span> </div> </div>","snippet":"Examples of noncash investing and financing activities of investment companies that paragraphs 230-10-50-3 through 50-4 require be disclosed include reinvestments of dividends and distributions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:966a2d86d1ab62c5fda355336acb5babc30e1fa547d5c057f24e04b4a74d8c89","downloaded_from":"2026-09-09T23:13:26.841Z","last_downloaded_at":"2026-09-09T23:13:26.841Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479083","source_sha256":"a7cc01e15183822f809af2aa5fbe6a3d9cb1945e86916bd6f4ca3a186f127004"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0407b5c10270c3f395a9b2f217a5f72f8eb6442f9c04e72d9410ad5cee7d63e4","downloaded_from":"2026-09-09T23:13:26.841Z","last_downloaded_at":"2026-09-09T23:13:26.841Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479083","source_sha256":"a7cc01e15183822f809af2aa5fbe6a3d9cb1945e86916bd6f4ca3a186f127004"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d8f777f45ee1dd575e5409ea2852eb543431c8f57e71931bd2bc077d586c1f","downloaded_from":"2026-09-09T23:13:26.841Z","last_downloaded_at":"2026-09-09T23:13:26.841Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479083","source_sha256":"a7cc01e15183822f809af2aa5fbe6a3d9cb1945e86916bd6f4ca3a186f127004"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d8f777f45ee1dd575e5409ea2852eb543431c8f57e71931bd2bc077d586c1f","downloaded_from":"2026-09-09T23:13:26.841Z","last_downloaded_at":"2026-09-09T23:13:26.841Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479083","source_sha256":"a7cc01e15183822f809af2aa5fbe6a3d9cb1945e86916bd6f4ca3a186f127004"}}