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Question: [Differences between U.S. (MAP and Swedish GAAP-statement of cash flows] Holmen's consolidated cash flow statements are based on Swedish accounting standards.
a. Identify and discuss the major differences between the Swedish GAAP cash flow statement and the U.S. GAAP requirements (SFAS 95) for cash flow statements.
b. Convert Kolmen's Swedish GAAP cash flow statement to a U.S. GAAP-based cash flow statement using Westvaco's statement of cash flows as a guide for the format.
c. Identify and discuss two significant advantages and two dis-advantages of the Swedish GAAP approach to cash flow statements. Your answers should discuss the usefulness of the data provided for financial analysis.
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