# ASC 305-10-55: Cash and Cash Equivalents — Overall — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/10/#55-implementation-guidance-and-illustrations)

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## ASC 305-10-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/305/10/#55-implementation-guidance-and-illustrations)

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##### [305-10-55-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2012-04](https://asc.understandingaccounting.org/updates/asu-2012-04/).