A Roadmap to the Preparation of the Statement of Cash Flows
Consolidation — Identifying a Controlling Financial Interest ... 4.7 Credit and Debit Card Receivables 23 ... 7.8 Government Grants 77 7.8.1 Capital Grant 78 7.8.2 Income Grant 79 7.9 Classification of Cash Flows Related to Beneficial Interests in Trade Receivables 80 ................
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