Classification Guidelines of SFAS 95: Cash Flow Statement Analysis

The Impact of SFAS 95 on Cash Flow Statement Analysis

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The classification guidelines of SFAS 95 have not created problems for analysts of the cash flow statement in the following area

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C

The classification guidelines of SFAS 95 have created problems for analysts of the cash flow statement in cash flows involving property, plant, and equipment, interest and dividends received, interest paid, noncash transactions, and differences due to some accounting methods.