Classification of Cash Flows

Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – The Predominance Principle

Jun 03, 2025

Learn how to properly classify separately identifiable cash flows in the Statement of Cash Flows and apply the predominance principle in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Beneficial interests in securitization transactions

May 28, 2025

Learn how to properly classify distributions with respect to beneficial interests in securitization transactions within the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Distributions from equity method investees

May 28, 2025

Learn how to properly classify distributions received from equity method investees in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Settlement of COLIs or BOLIs

May 14, 2025

Learn how to properly classify proceeds from the settlement of corporate-owned or bank-owned life insurance policies in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Contingent consideration payments

May 05, 2025

Learn how to properly classify contingent consideration payments made after a business combination in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Zero-coupon Debt Instruments

Apr 22, 2025

Learn how to properly classify cash payments for zero-coupon debt instruments in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Debt Prepayment or Debt Extinguishment Costs

Apr 15, 2025

Learn how to properly classify cash payments for debt prepayment or debt extinguishment costs in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Insurance Proceeds

Apr 08, 2025

What is the proper classification of insurance proceeds in the Statement of Cash Flows in accordance with ASC 230? Check out this post!

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