Viewpoints: Reporting of funds flow (Oil & gas)

Consider these factors when you present additional subtotals (that is, funds flow) within the statement of cash flows.

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Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this document discusses some factors to consider when presenting additional subtotals (that is, funds flow) within the statement of cash flows.