Direct or an Indirect Basis
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Do the financial statements include a statement of cash flows for proprietary funds? In how many categories are the cash flows presented?
Is the statement on a direct or an indirect basis?
The State of Washington. Web site is below.
http://www.ofm.wa.gov/cafr/2008/default.asp
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Solution Summary
This solution discusses direct and indirect bases.
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Yes the financial statements include a statement of cash flows for proprietary funds (check page 54 on CAFR08).
The cash flow is presented into
1) Business Type ...
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