2Statement of Cash FlowszReports operating cash flow as well as other cash flow information.zProvides important information to investors and creditors. zIn particular, information about differences in the timing of revenue and expense recognition under GAAP and the associated cash inflows and outflows.
3Statement of Cash FlowszThe cash flow statement separates changes in cash into three categories: zoperating cash flowzinvesting cash flowzfinancing cash flow. zThe statement sums to the actual change in cash during the year zThe actual change refers to the difference between the beginning and ending cash balances reported on the balance sheet.
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