# ASC 230-946-55: Statement of Cash Flows — Financial Services—Investment Companies — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/946/#55-implementation-guidance-and-illustrations)

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## ASC 230-946-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/230/946/#55-implementation-guidance-and-illustrations)

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#### Implementation Guidance

##### [230-946-55-1](https://asc.understandingaccounting.org/asc/230/946/#230-946-55-1)

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Examples of noncash investing and financing activities of investment companies that paragraphs

[230-10-50-3 through 50-4](https://asc.understandingaccounting.org/asc/230/10/#230-10-50-3)

require be disclosed include reinvestments of dividends and distributions.