Statement of Cash Flows

Status

Issued:
November 1987

Effective Date:
For fiscal years ending after July 15, 1988

Affects:
Supersedes APB 19
Amends APB 20, paragraph 3
Amends APB 22, paragraphs 6 through 8, and 12
Amends APB 28, paragraphs 2 and 33
Supersedes AIN-APB 19, Interpretations No. 1 through 3
Amends FAS 7, paragraphs 10 and 11(c)
Deletes FAS 7, footnote 8
Amends FAS 14, paragraphs 3 and 7
Amends FAS 24, paragraphs 1 and 5 and footnote 2
Amends FAS 69, footnote 3
Amends FTB 82-1, paragraph 4

Affected by:
Paragraph 3 amended by FAS 102, paragraph 10(a), and FAS 117, paragraphs 30(a) and 30(b)
Paragraph added after paragraph 13 by FAS 104, paragraph 7(a)
Paragraphs 15, 16(a), 16(b), 17(a), and 17(b) amended by FAS 102, paragraphs 10(b), 10(c), 10(d), 10(c), and 10(d), and FAS 145, paragraph 9(f); and FAS 159, paragraphs C3(a) through C3(c), respectively
Paragraphs 18, 27(b), 28 through 30, 32, and 130 amended by FAS 117, paragraphs 30(c), 30(e), 30(f), 30(g), and 30(h), respectively
Paragraph 19 amended by FAS 117, paragraph 30(d); FAS 123(R), paragraph 68(a); and FAS 149, paragraph 37(b)
Paragraph 20 amended by FAS 149, paragraph 37(c)
Paragraph 23(c) amended by FAS 123(R), paragraph 68(b)
Paragraph 24 amended by FAS 149, paragraph 37(d)
Paragraph 27(f) amended by FAS 123(R), paragraph 68(c)
Paragraph 134(g) amended by FAS 141, paragraph E13, and FAS 141(R), paragraph E41
Paragraph 147 amended by FAS 102, paragraphs 10(f) and 30
Paragraph 148 amended by FAS 102, paragraphs 10(f) and 31
Paragraph 149(a) amended by FAS 102, paragraphs 10(f) and 32
Footnote 4 replaced by FAS 104, paragraph 7(b), and FAS 149, paragraph 37(a)
Footnote 4 amended by FAS 133, paragraph 530
Footnote 5 amended by FAS 145, paragraph 9(f), and effectively amended by FAS 159, paragraph C3(b)
Footnotes added to paragraphs 22(a) and 23(a) by FAS 102, paragraph 10(e)
Footnote added to paragraph 22(a) by FAS 102, paragraph 10(e), amended by FAS 145, paragraph 9(f), and FAS 159, paragraph C3(d)
Footnote added to paragraph 23(a) by FAS 102, paragraph 10(e), amended by FAS 145, paragraph 9(f)
Footnote 12 amended by FAS 117, paragraph 30(f)

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 90-7

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues


Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides