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Chapter 7 — Common Issues Related to Cash Flows7.1 Foreign Currency Cash Flows7.2 Constructive Receipt and Disbursement7.3 Stock Compensation7.4 Derivatives7.5 Business Combinations7.6 Leases7.7 Deferred Costs7.8 Government Grants7.9 Classification of Cash Flows Related to Beneficial Interests in Trade Receivables7.10 Classification of Cash Flows for Repurchase Agreements and Reverse Repurchase Agreements7.11 Assets Held for Sale7.12 Cloud Computing Arrangements7.13 Supplier Finance Programs7.14 Tax Receivable Agreements7.15 Digital Assets7.16 Excise Taxes Paid on Treasury Stock Transactions
Chapter 7 — Common Issues Related to Cash Flows7.1 Foreign Currency Cash Flows7.2 Constructive Receipt and Disbursement7.3 Stock Compensation7.4 Derivatives7.5 Business Combinations7.6 Leases7.7 Deferred Costs7.8 Government Grants7.9 Classification of Cash Flows Related to Beneficial Interests in Trade Receivables7.10 Classification of Cash Flows for Repurchase Agreements and Reverse Repurchase Agreements7.11 Assets Held for Sale7.12 Cloud Computing Arrangements7.13 Supplier Finance Programs7.14 Tax Receivable Agreements7.15 Digital Assets7.16 Excise Taxes Paid on Treasury Stock Transactions