Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 79

While the ASC does not provide a formal definition of unrestricted cash, it does require entities to disclose information about the nature of the restriction on its cash, cash equivalents, and amounts described as restricted cash or restricted cash equivalents. (ASC 230‐10‐50‐7) Companies generally present restricted cash separately from cash and cash equivalents. However, the line item may not be titled restricted cash.