Keiter Blog New Standard for Reporting Restricted Cash

By John E. Kent, Jr., CPA, Business Assurance & Advisory Service Partner | Not-for-Profit Team In November 2016, the Financial Accounting Standards Board (FASB) issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. This new standard addresses the presentation and classification of changes in restricted cash in the statement of cash flows. This [...]The post New Standard for Reporting Restricted Cash appeared first on Keiter.