The accounting parameters established by GASB Statement No. 25 do not apply to amounts reported in which of the following?

Question

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GASB Statement No. 25 applies to the measurement, recognition, and disclosure of pension obligations and related assets in the financial statements of employers, which includes the Schedule of Funding Progress, Statement of Changes in Plan Net Position, and Statement of Plan Net Position. The Statement of Cash Flows reports on the cash inflows and outflows of an organization and does not typically contain information related to pension obligations and related assets. Therefore, the accounting parameters established by GASB Statement No. 25 do not apply to amounts reported in the Statement of Cash Flows.

The Accounting Parameters Established by GASB Statement No