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 ...

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 ...

FASB 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. The amendments to Topic ...