Statement of Cash Flows (Topic 230) Classification of ...

Amendments to Subtopic 230-10 4. Amend paragraph 230-10-45-15, with a link to transition paragraph 230-10-65-2, as follows: Statement of Cash Flows—Overall Other Presentation Matters > Classification > > Cash Flows from Financing Activities 230-10-45-15 All of the following are cash outflows for financing activities: ................
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