Conceptual Framework for Financial Reporting
The objective of financial statements is to provide financial information about the reporting entity's assets, liabilities, equity, income and expenses8 that is.
The objective of financial statements is to provide financial information about the reporting entity's assets, liabilities, equity, income and expenses8 that is.
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Cash flows on financing liabilities (including the payment of interest) should be reported in the financing category of the cash flow statement.
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