{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/958/#05-overview-and-background","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":"230-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-958-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides implementation guidance related to the statement of cash flows for <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs).</div></div>","snippet":"This Subtopic provides implementation guidance related to the statement of cash flows for not-for-profit entities (NFPs).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4331e8ff348246cec93cf606591482f268041581822f667ab785f875b562cda1","downloaded_from":"2026-09-09T23:13:35.358Z","last_downloaded_at":"2026-09-09T23:13:35.358Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477705","source_sha256":"c82af6f2494c7e01b01165895b95a0e96a138ec86d18ce0a48af3dce307e8f33"}},{"citation":"230-958-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_321DA9AE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The primary purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period. Topic <a altsource=\"GUID-7AA86F8F-C9D3-42B2-A494-0F505922BDA6.ditamap\" class=\"ditamap\">230</a> discusses how that information helps investors, creditors, and others and establishes standards for the information to be provided in a statement of cash flows. </span></span></div></div>","snippet":"The primary purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period. Topic 230 discusses how that information helps investors, credit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a432fb234acf471a3220e46822f608226a5724e7998f10b6770e513682342dd2","downloaded_from":"2026-09-09T23:13:35.358Z","last_downloaded_at":"2026-09-09T23:13:35.358Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477705","source_sha256":"c82af6f2494c7e01b01165895b95a0e96a138ec86d18ce0a48af3dce307e8f33"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6562f4a76d74502075135ad0f82e7ac5a7833d4728ccbd33680eb734f112b50","downloaded_from":"2026-09-09T23:13:35.358Z","last_downloaded_at":"2026-09-09T23:13:35.358Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477705","source_sha256":"c82af6f2494c7e01b01165895b95a0e96a138ec86d18ce0a48af3dce307e8f33"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7932f1432eb6b01b33eedad26aa747423f3c8dd47cc9c8a427c113fa9a8b21","downloaded_from":"2026-09-09T23:13:35.358Z","last_downloaded_at":"2026-09-09T23:13:35.358Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477705","source_sha256":"c82af6f2494c7e01b01165895b95a0e96a138ec86d18ce0a48af3dce307e8f33"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7932f1432eb6b01b33eedad26aa747423f3c8dd47cc9c8a427c113fa9a8b21","downloaded_from":"2026-09-09T23:13:35.358Z","last_downloaded_at":"2026-09-09T23:13:35.358Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477705","source_sha256":"c82af6f2494c7e01b01165895b95a0e96a138ec86d18ce0a48af3dce307e8f33"}}