vinod saini
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What is the history of IFRS IAS 7 Statement of Cash Flows ?
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Doel Mehra
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Historical cash flows of an entity provides users of financial statements with a basis on which to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise cash and cash equivalents. Economic decisions about the entity require an evaluation of an entity’s ability to generate cash and cash equivalents and the timing and certainty of their generation.
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