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According to GASB Concepts Statements, the elements of resource flows statements include Outflow of resources and inflow of resources. Outflow of resources, inflow of resources

According to GASB Concepts Statements, the elements of
resource flows statements include

Outflow of resources and inflow of resources.
Outflow of resources, inflow of resources and deferred
inflow of resources.Outflow of resources, inflow of resources, deferred outflow
of resources.Outflow of resources, inflow of resources, deferred outflow
of resources, and deferred inflow of resources.

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