Statements of cash flows are provided for three companies:
€¢ Telstra Corporation Limited is an Australian telecommunications and media company, formerly owned by the Australian government and privatized in stages from the late 1990s. Telstra is the largest provider of local and long-distance telephone services, mobile services, dial-up, wireless, DSL, and cable Internet access in Australia.
€¢ Seven Group Holdings Limited has a portfolio of businesses with a presence in industrial services, media, property, and other investments.
€¢ First Solar, Inc., manufactures and sells solar modules with advanced thin film semi-conductor technology and designs, constructs, and sells photovoltaic (PV) solar power systems.
Telstra and Seven Group Holdings are both Australian companies and report under A-IFRS, the Australian version of IFRS. Australia, along with many European countries, was one of the initial adopters of IFRS, putting it into effect in 2005.

Required:
Prepare a table like the one below and in each cell enter any reporting differences that you find between these three companies. Consider €œreporting differences€ to be any item found on more than one firm€™s statement of cash flows but reported in differentsections.

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Telstra Seven Group Holdings First Solar Operating section Investing section Financing section