Chapter 4 — Cash and Cash Equivalents
This chapter provides guidance on the determination and
presentation of cash and cash equivalents in the statement of cash
flows. In accordance with ASC 230-10-45-4, when the total amounts of
cash, cash equivalents, and amounts generally described as
restricted cash or restricted cash equivalents are presented in more
than one line item within the statement of financial position, an
entity must provide additional disclosures to reconcile (1) the
amounts disaggregated by line item, as reported in the statement of
financial position, to (2) what is shown in the statement of cash
flows.