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What guidance does IFRS provide with respect to reporting bank overdrafts on the statement of cash flows?
Rehearsal
The practice or process of repeating information, such as a performance or activity, to improve skill and memory.
Elongation
The process or state of extending or being elongated in physical length or duration.
Elaboration
A detailed explanation or development of an idea, concept, or theory.
Reverberation
The persistence of sound after the source has stopped, often used metaphorically to describe the continuing influence of an event or idea.
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