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2015-02-20 post date.

Statement of Cash Flows under Ro GAAP

Statement of Cash Flows under Ro GAAP

This article focuses on techniques of fulfilling the worksheet necessary for preparing statement of cash flows. There are described types of investing, financing and operating activities by presenting detailed lists. Also there are presented in detail non – cash transactions and adjustments used under the indirect method. It is focused on definition of cash equivalents and restricted cash. The correspondences between working paper and components of financial statements (e.g. income statement) are presented....
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