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95, Statement of Cash Flows), a company that provides a set of financial statements that reports both financial position and results of operations should also provide a cash flows statement for each period for which results of operations are provided.
Thus, all companies must use the indirect method - either to prepare the cash flows statement or the supplemental reconciliation disclosure.
Many companies use this type of reconciliation in their cash flows statements.
This type of reconciliation is occasionally found in published cash flows statements.
However, management did report that they do provide quarterly disclosure to requesting investors including balance sheet, income statement, cash flows statement and occupancy levels, but no management discussion and analysis.
The audited income and cash flows statement of APL for the periods ended Aug.