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Statement of Cash Flows

2 This Standard supersedes SSAP 15 Cash Flow Statements revised in 2001. ... For an investment to qualify as a cash equivalent it must be ... described in paragraph 68A of HKAS 16 Property, Plant and Equipment are cash flows from operating activities. The cash receipts from rents and subsequent sales of such assets are also

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  Property, Testament, Flows, Sachs, Investment, Statement of cash flows, Sspa

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