United States

EITF Reaches Consensus-for-Exposure about Presentation of Restricted Cash

Mar 04, 2016
From the Financial Reporting View

This edition of Defining Issues reports that the FASB’s Emerging Issues Task Force (EITF) reached a consensus-for-exposure at its March 3, 2016, meeting about the presentation of restricted cash in the statement of cash flows. The FASB will consider this decision at a future meeting.

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