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What is Cash Flow Statement Issues Explained about?

The document discusses issues with the current rules for preparing the statement of cash flows (SCF) as outlined in an 2007 article. It notes several limitations including a lack of comparability across companies due to differing treatment of items like interest paid and dividends paid. It also highlights how companies can manipulate presentations, such as inflating operating cash flows by increasing dividends received from investments. The article argues several items should be classified differently, such

Author

Kev Kevin

Language

EN