In depth: Restricted cash - FASB finalizes the EITF’s consensus

In depth Dec 14, 2016

PwC summarizes the FASB's new presentation and disclosure requirements related to restricted cash.

Overview

PwC provides a summary of the FASB’s new requirements related to the presentation of restricted cash and restricted cash equivalents in the statement of cash flows and the related disclosure requirements.  

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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group
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