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Why is the Cash Flow Statement identified as one of the financial statements?

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Why is the Cash Flow Statement identified as one of the financial statements?
posted Jul 5, 2017 by Mukul Chag

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The Cash Flow Statement or Statement of Cash Flows is required as part of a full set of financial statements because of the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 95, Statement of Cash Flows.

answer Jul 5, 2017 by Abhishek Maheshwari
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