This week Carrie Minnich posted about a proposed change for the Statement of Cash Flows from the Financial Accounting Standards Board. For those of you who are unfamiliar with a cash flow statement, it is a report with the cash generated and expended for a designated time period. The new change would require subtotals to include restricted cash. Currently, the standard practice is to include cash and cash equivalents. The decision for the proposed change will be made after June 27, 2016.
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