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THE INCOME STATEMENT (Profit accounts (Revenues (Sales returns, Sales…
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THE CASH-FLOW STATEMENT
contain full details of the cash inflows and outflows which have taken place during an accountant period
Classification
Operating activities: Principal revenue-producing
activities and other activities that do not include
investing or financing activities.
Investing activities: Acquisition and disposal
of long-term assets and other investments
not included in cash equivalents.
Financial activities: Activities that change the size
and composition of the equity capital and borrowings.