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Discuss the practical difficulties in preparing a statement

I need help with a question in a book called financial accounting 8th edition by Craig Deegan in chapter 19 statement of cash flows Q7 in review questions section. The question says " Discuss the practical difficulties in preparing a statement of cash flows pursuant to AASB 107 and critically appraise its value to the statutory accounts".

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Accounting Basics: Discuss the practical difficulties in preparing a statement

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Accounting Basics: Discuss the practical difficulties in preparing a statement

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