There is one item on a cash flow statement that is not a cash flow but affects

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There is one item on a cash flow statement that is not a cash flow but affects cash. What is it and why do companies include it on their statements of cash flow?

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Introduction to Financial Accounting

ISBN: 978-0133251036

11th edition

Authors: Charles Horngren, Gary Sundem, John Elliott, Donna Philbrick

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