Boundless Accounting

Introduction to Accounting

Conventions and Standards

Concept Version 12

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Introduction to GAAP

GAAP vs. IFRS Cash Flow Classification

GAAP vs. IFRS Cash Flow Classification

This image demonstrates the differences in accounting standards between GAAP and IFRS regarding classifying cash flows.

Source

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"statements:cash_flow_statement [Accounting News]."

http://accountingnews.org/doku.php?id=statements:cash_flow_statement Accounting News CC BY-SA.