130. Describe the format of the statement of cash flows, including the reporting of significant noncash investing and financing activities. 131. Explain the value that separating cash flows into...

130. Describe the format of the statement of cash flows, including the reporting of significant noncash investing and financing activities.

131. Explain the value that separating cash flows into operating activities, investing activities and financing activities has to financial statement users when it comes analyzing cash flows and the company's financial condition.

132. Define the cash flow on total assets ratio and explain how it is used to evaluate cash flows and to assess company performance.

133. What are the five usual steps involved in the preparation of the statement of cash flows?