ASC 230: statement of cash flows

Plain-English guides to the US GAAP statement of cash flows, each with a worked example.

ASC 230 sets out the US GAAP statement of cash flows. 1 guides and 1 Excel model, all free.

Excel model

Each workbook comes filled in with a worked example, so you can see how it works before replacing the figures with your own. Cells to edit are marked.

Cash flow statement templateExcel downloadAn indirect-method cash flow statement that starts from operating profit, with a working capital sheet and interest and dividends in their new sections.

1 guides

ASC 230 cash flows explained3 minute readASC 230 statement of cash flows explained: operating, investing and financing activities, interest and dividends, restricted cash, and the indirect method.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.