We have updated the Financial statement presentation guide, which describes the presentation and disclosure requirements of common financial statement accounts, including the appropriate classification of cash flows in the statement of cash flows.
Our popular financial reporting guide, Financial statement presentation, describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts. It also discusses appropriate classification of cash flows in the statement of cash flows, and addresses requirements and considerations with regard to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers:
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