Question: According to the Codification: - In preparing a consolidated statement of cash flows, is a firm required to disclose cash flow per share? - Firms

According to the Codification:

- In preparing a consolidated statement of cash flows, is a firm required to disclose cash flow per share?

- Firms adopting the direct method to prepare the statement of cash flows often include a reconciliation of net income to net cash flows from operating activities. Is this required, and, if so, how should it be presented?

Cite Codification paragraph and number that coordinates with the answer.

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