Cash Flow Statement - Financial Reporting Council
Staff Education Note 1: Cash flow Statements
Accounting and Reporting Policy
Staff Education Note 1
Cash flow statements
This Education Note has been prepared by FRC staff for the convenience of users of FRS 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland. It aims to illustrate certain requirements of
FRS 102, but should not be relied upon as a definitive statement on the application of the standard. The
illustrative material is not a substitute for reading the detailed requirements of FRS 102.
Cash Flow Statement - Financial Reporting Council PDF
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