Why would the gain on sale of temporary investments (classified as a cash equiv-alent) not be reflected

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Why would the gain on sale of temporary investments (classified as a cash equiv-alent) not be reflected on the SCF that is prepared using the indirect method to present operating activities?

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Intermediate Accounting Volume 2

ISBN: 9780071338820

6th Edition

Authors: Thomas Beechy, Joan Conrod, Elizabeth Farrell, Ingrid McLeod-Dick

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