1. Form and Content of Financial Statements
... Preparation of the statement of cash flows should be in accordance with the Statement of Financial Accounting Standards No. 17 "Statement of Cash Flows". IV. FOOTNOTES TO FINANCIAL STATEMENTS The footnotes to financial statements should disclose the following: (a) principal accounting policies; (b) information required by the Statements of Financial Accounting Standards; and (c) additional information that is ... face of the balance sheet, income statement, statement of changes in owners' equity, and statement of cash flows should be cross-referenced to related information in the footnote...
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