The complete list needed to prepare the cash flows statement includes comparative balance sheets, income statement and additional data on investing and financing activities.
In accounting, the statement of cash-flow is a statement that calculate the amount of cash and cash equivalents that comes and leaves the company.
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The section of the statement of cash-flow are divided into the operating activities, investing activities and financing activities.
Hence, the list of items needed to prepare the cash flows statement includes the comparative balance sheets, income statement and the additional data on investing and financing activities.
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