Information Calcification Patterns In Cash Flow Statement

Now after four decades, there is no complete agreement on the classification of cash flow statement. In many countries cash flow statement in accordance with the IAS has a three categories pattern. In Iran it has a five categories pattern. In some other counties has a different (i.e. eight categories) pattern. The main difference between these alternatives is in separating the core (non-core) cash flows from operations, so that empirical researches have shown the importance of this separation.