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This chapter provides an overview of the requirements related to the cash flow statement for not-for-profit (NFP) entities, including how certain transactions unique to NFPs should be presented. For a comprehensive discussion of general issues related to preparing a statement of cash flows, see FSP 6.
New guidance
This chapter has been updated for ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 provides new presentation and disclosure guidance for amounts generally described as restricted cash and restricted cash equivalents as well as any other cash balances included on the balance sheet. For all NFPs, the amendments are effective for financial statements issued for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. For guidance on cash flow statement presentation prior to ASU 2016-18, see FSP 6.5.

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