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Chapter Six Variable Interest Entities, Intra- Entity Debt, Consolidated Cash Flows, and Other Issues Copyright © 2013 by The McGraw-Hill Companies, Inc.
C ASH R ECONCILIATION & I NTERNAL C ONTROLS Montana Clerks, Treasurers & Finance Officers Institute ~ May 2011 Presented by: Brenda Schneider, Superior;
The Statement of Cash Flows 2 Describe the circumstances in which the cash flow statement is a particularly important companion of the income statement.
IAS 7 Cashflow
John Wiley & Sons, Inc. © 2005 Chapter 18 The Statement of Cash Flows Prepared by Naomi Karolinski Monroe Community College and and Marianne Bradford.
Purpose of the Statement of Cash Flows Summarizes an entity’s cash receipts and cash payments during the period from operating, investing activities,