Proposed Accounting Standards Update 2026-ED400—Statement of Cash Flows (Topic 230): Cash Equivalents—Disclosure Enhancement and Evaluation of Certain Digital Assets

For all entities that have certain digital assets, the amendments in this proposed Update would illustrate how the definition of cash equivalents applies to those assets.

For all entities that present assets as cash equivalents, the amendments in this proposed Update would require disclosure of the significant components and related amounts of cash equivalents, regardless of whether those assets include digital assets.

For more information, see the following:

Proposed Accounting Standards Update 2026-ED400—Statement of Cash Flows (Topic 230): Cash Equivalents—Disclosure Enhancement and Evaluation of Certain Digital Assets (PDF)

Issued: August 18, 2026

Comments Due: November 19, 2026

The Exposure Draft indicates the Codification sections that may be changed upon issuance of the guidance.

• 230-10-45-1
• 230-10-50-1
• 230-10-55-1
• 230-10-65-1