Instead of using these items, the filer should use the gross cash flow amount when available
Instead of using these items, the filer should use the gross cash flow amount when available CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations DQC rule DQC_0057 identifies when at least one of the following elements is not used in the cash flow statement to represent the opening and closing balances for each period reported: The US GAAP taxonomy provides for […]