| http://www.w3.org/ns/prov#value | - In a set of financial statements, the numbers are merely a form of shorthand and in recognition of this, it is also important that students are able to not only prepare the statement of cash flows, but that they are also prepared to be able to write about the statement of cash flows as examiners could ask for commentary about the statement of cash flows (or component parts) to confirm a candidate?
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