Revision Control Document Title: Chapter 6 Statement of Cash Flows – Revision and Approval History Section(s) Summary of Revisions Revision Date Revised Updated the following: the definition of cash and cash equivalents. Added the policy related to gross vs. net reporting in the Statement of Cash Flows. Overall Added guidance related to the completion of TM1 reporting for the April 2015 Statement of Cash Flows. Removed the steps to preparing a direct method of Statement of Cash Flows. Statement of Cash Flows template has been updated. Added throughout the document relevant Q&A from GASB Overall April 2014 Comprehensive Implementation Guide for reference.
Revision Control Document Title: Chapter 6 – Statement of Cash Flows Revision and Approval History Section(s) Revised Summary of Revisions Revision Date Overall Updated the following: the definition of cash and cash equivalents. Added the policy related to gross vs. net reporting in the Statement of Cash Flows. Added guidance related to the completion of TM1 reporting for the Statement of Cash Flows. Removed the steps to preparing a direct method of Statement of Cash Flows. Statement of Cash Flows template has been updated. April 2015 Overall Added throughout the document relevant Q&A from GASB Comprehensive Implementation Guide for reference. April 2014