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When the year-to-year changes in comparative balance sheet accounts do not coincide with the changes implied from amounts reported on the statement of cash flows, the analyst may find useful information for reconciliation in notes to the financial statements and the:

User Fregante
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Answer: Operating activties section of the cash flow statement.

Step-by-step explanation:

A comparative balance sheet refers to the statement which shows an organization's financial position over different periods through which comparism is made.

It should be noted that the current liabilities and the adjustment for the changes in current assets are included in the operating activities secction of the cash flow statement.

As a result of the fact that the changes in assets don't tally with cash flows, the section with regards to the operating activities of the statement of cash flows

can help in this scenario.

User Dolf Andringa
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