What is the effect of foreign exchange rates changes on, Financial Accounting

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What is the effect of foreign exchange rates changes on

1. What is the effect of foreign exchange rates changes on cash and cash equivalents and how it is generated in the statement of cash flow?

2. Does FASB have an exposure draft or new guidance that may impact accounting or disclosure of cash flow hedging for intercompany accounts?

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Financial Accounting: What is the effect of foreign exchange rates changes on

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