A Roadmap to the Preparation of the Statement of Cash Flows
3.1 Form and Content of the Statement of Cash Flows 4 3.2 Gross and Net Cash Flows 6 3.2.1 Situations in Which Net Presentation May Be Appropriate 7 3.3 Presentation of Discontinued Operations 8 Chapter 4 — Cash and Cash Equivalents 12 4.1 Definition of Cash and Cash Equivalents 12 4.1.1 Restricted Cash 13 ................
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