FASB provides guidance on classification of cash flow
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Description
Abstract: Accounting Standards Update (ASU) No. 2016-15, Statement of Cash Flows, provides companies with guidance on how to classify certain cash payments and receipts in cash flow statements. For public companies, the update applies to financial statements for fiscal years beginning after December 15, 2017, and includes interim periods within those fiscal years. This article reviews what you need to know about the update.
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