Cash Flow Statement - Financial Reporting Council
Staff Education Note 1: Cash flow Statements
Page | 1
Contents
Page
Introduction
2
Illustrative cash flow statement
FRS 1
3
FRS 102
4
Illustrative extracts from notes to the financial statements
FRS 1
5
FRS 102
6
Other similarities and differences
Exemptions
7
Acquisitions and disposals
8
Foreign currency cash flows
8
Endnotes
9
Page 2/10
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