# ASC 305-942-05: Cash and Cash Equivalents — Financial Services—Depository and Lending — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/942/#05-overview-and-background)

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## ASC 305-942-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/305/942/#05-overview-and-background)

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##### [305-942-05-1](https://asc.understandingaccounting.org/asc/305/942/#305-942-05-1)

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##### [305-942-05-2](https://asc.understandingaccounting.org/asc/305/942/#305-942-05-2)

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