Statement No. 9
Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting

Status

Issued: September 1989

Effective Date:

• Financial statements for fiscal years beginning after December 15, 1989

Affects:

• Supersedes NCGAS 1 requirements for proprietary fund reporting of statement of changes in financial position (principle 12, ¶128, ¶139, ¶143, ¶156, ¶167, ¶170, and fn26)
• Amends NCGAS 7, ¶8 and ¶25
• Amends NCGAI 2, ¶8
• Amends NCGAI 6, ¶2 and ¶4
• Amends AICPA SOP 80-2, ¶4

Affected by:

• Paragraph 1 amended by GASBS 34, ¶15, ¶69, and ¶106
• Footnote 1 superseded by GASBS 34, ¶66 and ¶69
• Paragraph 4 amended by GASBS 34, ¶15, ¶69, and ¶106
• Paragraph 5 amended by GASBS 25, ¶14 and ¶19; GASBS 31, ¶17; GASBS 34, ¶15, ¶69, ¶106, and ¶138; GASBS 35, ¶5; and GASBS 73, ¶10
• Footnote 4 superseded by GASBS 35, ¶5
• Paragraph 6 amended by GASBS 34, ¶91 and ¶138
• Paragraph 7 amended by GASBS 34, ¶100
• Footnote 8 superseded by GASBS 34, ¶100 and ¶102
• Paragraph 11 will be amended by GASBS 100, ¶5, ¶14–¶18, and ¶29
• Paragraphs 17, 18, 21, and 22 amended by GASBS 34, ¶112
• Paragraph 31 amended by GASBS 34, ¶105 and ¶112
• Paragraph 32 amended by GASBS 34, ¶100 and ¶105 and GASBS 65, ¶31
• Paragraphs 33 and 34 amended by GASBS 34, ¶100 and ¶105 
• Paragraph 36 amended by GASBS 34, ¶6 and ¶105
• Footnote 12 amended by GASBS 34, ¶6
• Paragraph 37 amended by GASBS 87, ¶20

Other Interpretive Literature:

• GASBTB 2020-1 (Provides guidance on ¶21)
• GASBIG 2015-1
• GASBIG 2016-1
• GASBIG 2017-1
• GASBIG 2018-1

Primary Codification Section Reference: 2450

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