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Another name of cash flow statement is fund flow statement.

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Another name of cash flow statement is fund flow statement.

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Cash flow statement is the statement which show the cash flow from operating, financing and investing activities.

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Yes it is correct as cash flow statement only deals in cash so non cash items should be eliminated from cash flow statement.

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structure of cash flow statement as follows:
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Free cash flow is the sum of operating and investing cash flows, which are reported on the cash flow statement.

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