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Non-cash investing and financing activities may be disclosed in:

a. A note in the financial statements or a schedule attached to the statement of cash flows.

b. The operating activities section of the statement of cash flows.

c. The investing activities section of the statement of cash flows.

d. The financing activities section of the statement of cash flows.

e. The reconciliation of cash balance section.

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Joshua Stredder
Joshua StredderLv10
12 Jan 2021
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