ASC Topic 230 Statement of Cash Flows
E1515689
UNEXPLORED
ASC Topic 230 Statement of Cash Flows is a U.S. GAAP accounting standard that provides guidance on the classification, presentation, and disclosure of cash flow information in an entity’s financial statements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ASC Topic 230 Statement of Cash Flows canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T22050615 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC Topic 230 Statement of Cash Flows Context triple: [Presentation (Topic 205), relatedTo, ASC Topic 230 Statement of Cash Flows]
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A.
ASC Topic 320
ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
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B.
ASC Topic 820
ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
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C.
ASC Topic 815
ASC Topic 815 is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, and disclosure of derivative instruments and hedging activities.
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D.
ASC Topic 840
ASC Topic 840 is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of lease arrangements.
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E.
ASC 740 Income Taxes
ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: ASC Topic 230 Statement of Cash Flows Target entity description: ASC Topic 230 Statement of Cash Flows is a U.S. GAAP accounting standard that provides guidance on the classification, presentation, and disclosure of cash flow information in an entity’s financial statements.
-
A.
ASC Topic 320
ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
-
B.
ASC Topic 820
ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
-
C.
ASC Topic 815
ASC Topic 815 is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, and disclosure of derivative instruments and hedging activities.
-
D.
ASC Topic 840
ASC Topic 840 is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of lease arrangements.
-
E.
ASC 740 Income Taxes
ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
Presentation (Topic 205 and related)