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Section 2140: Statement of Cash Flows
[U.S. GAAP Codification Topic]
230 Statement of cash flows
230-10 Overall
[U.S. GAAP before the Codification]
SFAS 95, November 1987, Statement of Cash Flows
SFAS 102, February 1989, Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale, an amendment of FASB Statement No. 95
SFAS 104, December 1989, Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions, an amendment of FASB Statement No. 95
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