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Accounting and Reporting Policy FRS 102 Staff Education ...

Accounting and Reporting Policy FRS 102 Staff Education ...

www.frc.org.uk

Staff Education Note 1: Cash flow Statements Accounting and Reporting Policy FRS 102 Staff Education Note 1 Cash flow statements Disclaimer This Education Note has been prepared by FRC staff for the convenience of users of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

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