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The Financial statement presentation guide provides comprehensive guidance related to FASB disclosure requirements, and our related interpretations.
This guide was partially updated in August 2020.
Our financial reporting guide, Financial statement presentation, details the financial statement presentation and disclosure requirements for common balance sheet and income statement accounts. It also discusses the appropriate classification of transactions in the statement of cash flows, and addresses the requirements related to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers the presentation and disclosures related to:
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