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Cash Flow Statements  

CATEGORY: Accounting & Auditing
COURSE ID: CPCASH, VERSION 2.00
(640)
Online & Mobile, Download
1 CPE Credits
Level: Basic

According to FASB ASC 230, Statement of Cash Flows, the primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period. The information provided in a statement of cash flows, if used with related disclosures and information in the other financial statements, should help investors, creditors, and others (including donors). In this program, J. Russell Madray discusses the statement of cash flows and where preparers have problems in presentation.

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