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Presenting restricted cash and cash equivalents in not-for-profit statements of cash flows

Mar 17, 2025 · 2 min read

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How should not-for-profit entities classify and present restricted cash in the statement of cash flows? Should they present transfers between cash and restricted cash as operating, investing, or financing activities, or not? Should they present receipts and payments of restricted cash as cash inflows and outflows, or disclose such transactions as noncash investing or financing activities?

FASB has addressed these issues in FASB Accounting Standards Codification (ASC) Topic 230, Statement of Cash Flows. FASB ASC 230 requires presentation of

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Not-for-Profit

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FASB Not-for-Profit Accounting & Financial Reporting
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