- US GAAP
ASC 230 notes the following:
Specific guidance is provided on all of the following:
- Classifying in the statement of cash flows of cash receipts and payments as either operating activities, investing activities, or financing activities
- Applying the direct method and the indirect method of reporting cash flows
- Presenting the required information about noncash investing and financing activity and other events
- Classifying cash receipts and payments related to hedging activities.
Other Topics, including industry-specific Topics, may have Statement of Cash Flows Subtopics that address the Topic-specific requirements for the statement of cash flows. The guidance in those Subtopics is intended to be incremental to the guidance otherwise established in this Statement of Cash Flows Topic. Topics with incremental Statement of Cash Flows Subtopics are:
- Foreign Currency Matters, Subtopic 830-230
- Development Stage Entities, Subtopic 915-230
- Entertainment—Films, Subtopic 926-230
- Financial Services—Depository and Lending, Subtopic 942-230
- Financial Services—Investment Companies, Subtopic 946-230
- Not-for-Profit Entities, Subtopic 958-230
- Real Estate—General, Subtopic 970-230
- Real Estate—Time Sharing Activities, Subtopic 978-230.