# ASC 305-10: Cash and Cash Equivalents — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/305/10/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:23:45.283Z to 2026-09-09T23:24:00.799Z Record version: sha256:db1c372d34419651bf78b15a5934f5da9a95837b65b640d674b591f1b2e7f8ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10: Cash and Cash Equivalents — Overall ### Machine-generated study aids ```json { "summary": "ASC 305-10 is the Overall subtopic of the Cash and Cash Equivalents topic, but its substantive content has been removed — the scope, overview, and implementation guidance paragraphs were superseded by Maintenance Update 2017-21 and ASU 2012-04. As a result, 305-10 today functions largely as a placeholder heading; the operative guidance on cash and cash equivalents lives elsewhere, principally in ASC 230 (definition and presentation of cash equivalents, restricted cash) and ASC 210 (balance sheet classification).", "key_points": [ "The Overview and Background paragraph (305-10-05-1) was superseded by Maintenance Update 2017-21, leaving no descriptive content in the subtopic.", "The Scope and Scope Exceptions paragraphs (305-10-15-1 and 305-10-15-2) were superseded by Maintenance Update 2017-21, so 305-10 states no scope of its own.", "The Implementation Guidance and Illustrations paragraph (305-10-55-1) was superseded by Accounting Standards Update No. 2012-04.", "Because no recognition, measurement, or disclosure requirements remain in 305-10, practitioners must look to ASC 230 for the cash equivalents definition and statement of cash flows presentation, including restricted cash under ASU 2016-18.", "A superseded paragraph number is retained in the Codification for reference continuity; it does not create or preserve any requirement." ], "categories": [ "Presentation", "Cash flows", "Financial statement presentation", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Don't assume a topic number implies live guidance — ASC 305-10 is essentially an empty shell after its paragraphs were superseded, and the common mistake is citing it for the definition of cash equivalents, which actually resides in ASC 230 (and the Master Glossary).", "related_topics": [ "230", "210", "305-20", "820", "825" ], "key_concepts": [ "cash and cash equivalents", "superseded guidance", "codification maintenance update", "scope exceptions", "restricted cash", "balance sheet classification" ] } ``` Source downloaded (UTC): 2026-09-09T23:23:45.283Z to 2026-09-09T23:23:45.283Z Record version: sha256:27ddd0458ce9a1cba2719e4d4c6ff3266172f322efb21394960629b8e151d793 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/305/10/#00-status) SEC content: no ##### [305-10-00-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:45.283Z to 2026-09-09T23:23:45.283Z Record version: sha256:210e3e958e300af5e3e76df59d93c9bb0ae64fcce21cfa9bcd54015b42c89c98 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
CashSupersededMaintenance Update 2017-21 (PDF)12/22/2017
Cash and Cash EquivalentsSupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-05-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-15-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-15-2SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-55-1SupersededAccounting Standards Update No. 2012-0410/01/2012
Source downloaded (UTC): 2026-09-09T23:23:47.302Z to 2026-09-09T23:23:47.302Z Record version: sha256:e92423d9236efc6956c0549471bb81a77c9e5aeed3d7dda325fa9c029bb5675a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/305/10/#05-overview-and-background) SEC content: no ##### [305-10-05-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:47.302Z to 2026-09-09T23:23:47.302Z Record version: sha256:475c7b2514a49664665ef67235421b6d316c8641e01c362168eac9624c057f61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:23:49.104Z to 2026-09-09T23:23:49.104Z Record version: sha256:f41497eaf08894a5eef2bb808c1e71c060db68810ad8916ece546423959f401d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/305/10/#15-scope-and-scope-exceptions) SEC content: no ##### [305-10-15-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:49.104Z to 2026-09-09T23:23:49.104Z Record version: sha256:d37a937da829f39ea7ff63bb88ca8519f10af82ce3b5f3fcf319578c5ffa44eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [305-10-15-2](https://asc.understandingaccounting.org/asc/305/10/#305-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:49.104Z to 2026-09-09T23:23:49.104Z Record version: sha256:4e00a48ab7ce6725069edc102a883e170ce63d7fcdce6b6329c7a1227e79e12a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:23:53.017Z to 2026-09-09T23:23:53.017Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/305/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:23:55.465Z to 2026-09-09T23:23:55.465Z Record version: sha256:bab38ff5711d0e934b08b89080031c3334ce6f2b0469095841fbec4a0f0e2b7a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/305/10/#55-implementation-guidance-and-illustrations) SEC content: no ##### [305-10-55-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:55.465Z to 2026-09-09T23:23:55.465Z Record version: sha256:77c1f09ba5d18a71626026772aeb5a0c9011c0b4709065dceab6f508bdc187b0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2012-04](https://asc.understandingaccounting.org/updates/asu-2012-04/). Source downloaded (UTC): 2026-09-09T23:23:58.063Z to 2026-09-09T23:23:58.063Z Record version: sha256:3738288e9e4f1866eac2323661ebe8fc91f66fd2a7e859b58151e1b9f0a7a373 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/305/10/#sec-00-status) SEC content: yes ##### [305-10-S00-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:58.063Z to 2026-09-09T23:23:58.063Z Record version: sha256:729b058ff41aa14244a8a1d9cf71e7162227c29f5af76a832ba9b14bc7350f11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
305-10-S50-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Source downloaded (UTC): 2026-09-09T23:24:00.799Z to 2026-09-09T23:24:00.799Z Record version: sha256:3b5b99138aaabfba10c6d70828cb9cab1fd05d03d68e39ac336a119ec364b01f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/305/10/#sec-50-disclosure) SEC content: yes ##### [305-10-S50-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:00.799Z to 2026-09-09T23:24:00.799Z Record version: sha256:fc3591a28a8270c3f862a00d889c4fc46fd702a3992de79d8c676c5a5d9a2049 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)