Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 92
Example 6.10: Disclosure in Tabular Format—Restricted Cash Presented in More Than One Line Item on the Balance Sheet
ОглавлениеThe following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows.
| Current Presentation | July 31, 20X8 | July 31, 20X7 | July 31, 20X6 |
| Cash and cash equivalents | $24,436 | $20,708 | $12,428 |
| Restricted cash | — | — | 1,000 |
| Total cash, cash equivalents, and restricted cash | $24,436 | $20,708 | $13,428 |
