United States

ASU 2016-18: Statement of Cash Flows: Restricted Cash

Nov 04, 2016
From Financial Reporting View

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This podcast features professionals from KPMG's Department of Professional Practice discussing ASU 2016-18, Statement of Cash Flows, Restricted Cash, which requires the statement of cash flows to include restricted cash along with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows.

For additional information on ASU 2016-18 (Formerly Emerging Issues Task Force Issue 16-A), read our Defining Issues 16-007.