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Briefly describe the type of items that are not included in

Question - The statement of cash flows only represents the actual cash flows from operating, investing and financing activities. There are specific non-cash transactions that are left out from the body of the statement.

Requirements: Briefly describe the type of items that are not included in the body of the statement of cash flows, describe the actual transactions and tell where the transaction will then be disclosed.

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Accounting Basics: Briefly describe the type of items that are not included in

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