KPMG explains cash flow classification issues and noncash disclosure requirements in detail. We provide interpretive guidance on ASC 230, including illustrative examples and Q&As. New in this edition, we address specific statement of cash flows issues including government grants, revolving facilities, funds held for others, tax paid under group tax-sharing agreements and payments for IPR&D.
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Use our Accounting Research Online for financial reporting resources.
Use our Accounting Research Online for financial reporting resources.