{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/#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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:475c7b2514a49664665ef67235421b6d316c8641e01c362168eac9624c057f61","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8d609d154395037147d6cacbf40a6498fdc90e44b3c56db52a29f571cf7f1b8","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92423d9236efc6956c0549471bb81a77c9e5aeed3d7dda325fa9c029bb5675a","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92423d9236efc6956c0549471bb81a77c9e5aeed3d7dda325fa9c029bb5675a","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}}