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The program, which is presented by the Youth Projects Development Fund (Sharakah) aimed at highlighting entrepreneurship and basics of setting up a business project, as well as familiarizing participants with the way of drafting cash flows statements, factors that impact on projects and how to calculate the project's loan.
This type of reconciliation is occasionally found in published cash flows statements.
Many companies use this type of reconciliation in their published cash flows statements. Few companies disclose that the change in receivables is before the bad debt provision.
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.