I have been auditing financial statements for years and I keep finding that preparing a statement of cash flow is a very difficult task. Plenty of information to be incorporated and doubts related to classifying events to appropriate cash flow groups increase the risk of error in cash flow statement. We prepare a statement of cash flows once a year and that is why it is not a friendly part of financial reporting. See our film on that subject.

Preparation of a Cash Flow Statement


Regards,
Slawek Ekman
24iValue

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