Companies with Divisions Outside the United States

Companies with divisions outside the United States

A) prepare their Statement of Cash Flows with consolidated equipment purchases,but retain individual financial statements otherwise.
B) confirm account balances on their Statement of Cash Flows using the throughput method.
C) show the effect of exchange rate differences on their Statement of Cash Flows.
D) indicate variances on material purchases on a separate coinciding schedule.
E) label their Statement of Cash Flows by preceding the label with the term "International Operations."