What does the future hold for the Statement of Cash Flows?

GASB is currently deliberating a project titled Financial Reporting Model — Reexamination of Statements 34, 35, 37, 41, and 46 and Interpretation 6. The objective of the project is to make improvements to the financial reporting model — improving the effectiveness of the model in providing information that is essential for decision making and enhancing the ability to assess the state's accounting and address certain application issues.

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