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Which one of the following statements about a pro forma statement of comprehensive income is correct? A. It shows the expected cash inflows and outflows

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Which one of the following statements about a pro forma statement of comprehensive income is correct? A. It shows the expected cash inflows and outflows of an entity. B. It excludes any non-cash items. C. It shows the expected financial result of an entity. D. It reflects the financial position of an entity

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