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Ernst Weber is important for introducing which of these concepts?
AASB 107/IAS 7
A standard that outlines the requirements for the statements of cash flows, requiring companies to provide information about changes in cash and cash equivalents.
Operating Capacity
The maximum output that a company can produce under normal conditions within a given time period.
Undrawn Borrowing Facilities
Credit facilities available to an entity that have not yet been utilized or drawn down.
Cash Receipts
Money received by a business during a particular period, including revenues from sales, loan proceeds, and cash from other sources.
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