Question: Using the Codification to Research Guidance on What is Included in Cash A company has reported amounts in its balance sheet for cash, cash equivalents,

 Using the Codification to Research Guidance on What is Included in

Using the Codification to Research Guidance on What is Included in Cash A company has reported amounts in its balance sheet for cash, cash equivalents, and restricted cash. In preparing its statement of cash flows, management is uncertain as to which balance(s) to include in the beginning and ending cash balance. Identify the relevant authoritative guidance on this issue. FASB ASC

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