Unlike GAAP, IFRS encourage the disclosure of all of the following except Oundrawn borrowing capacity available for operating activities separation of cash flows that increase operating capacity from those that maintain operating capacity operating, investing, and financing activities by segment O reconciliation of net income to operating cash flows when the direct method is used in the cash flow statement al 43520 CPENNE S

Unlike GAAP, IFRS encourage the disclosure of all of the following except undrawn borrowing capacity available for operating activities separation of cash flows that increase operating capacity from those that maintain operating capacity operating, investing, and financing activities by segment reconciliation of net income to operating cash flows when the direct method is used in the cash flow statement