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Cash inflows and outflows are not netted in the investing or financing sections of the statement of cash flows but are separately disclosed to give the reader full information.

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Answer:

Cash inflows and outflows are not netted in the investing or financing sections of the statement of cash flows but are separately disclosed to give the reader full information. There is no difference in the Investing and Financing sections of the statement of cash flows using the indirect and direct method.

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