All corporations are... Restricted cash is any cash that you put away for a specific purpose. IFRS Box, an education resource regarding International Financial Reporting Standards, gives a few ...

Transparency is key when reporting restricted cash. Accounting standards such as GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards) mandate ...

Citing the need to address divergence in the way restricted cash is classified and presented, FASB issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted ...

FASB has proposed new requirements for the statement of cash flows designed to eliminate diversity in practice in the classification and presentation of changes in restricted cash. Current GAAP does ...