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FASB Issues ASU 2012-05 (FASB ASC 230): NFP Entities-Statements of Cash Flows

FASB Accounting Standards Update [ASU] 2012-05 amends the guidance in FASB ASC 230 to address a practice diversity related to how preparers of NFP entity financial statements classify receipts arising from the sale of certain donated financial assets in the statement of cash flows.