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Cash flow statements – common pitfalls and application issues (Part I - Definition of Ca.....

Applying MFRS 107 Statement of Cash Flows gives rise to a number of interpretive and application issues. Increasingly, regulators and other commentators on financial statements are highlighting errors or inconsistencies in application of the standard.

This series of Hot Topics aims to provide selected guidance to identify
and address some of the common pitfalls and difficult interpretative issues
arising from the application of MFRS 107.