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FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) Why was this ASU issued?

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The original standard on presentation of the statement of cash flows was issued nearly 30 years ago. Over time, diversity in practice on classifying certain cash flows has caused inconsistency in the reporting of cash flows. This update was issued to address the inconsistencies and to provide a framework for determining transactions that do not have specific guidance.

Annual Accounting and Auditing Workshop

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