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Refer to P&G’s 2017 financial statements and the related information in the annual report to answer the following questions.

(a)  What alternative formats could P&G have adopted for its balance sheet? Which format did it adopt?
(b)  Identify the various techniques of disclosure P&G might have used to disclose additional pertinent financial information. Which technique does it use in its financials?
(d)  What were P&G’s cash flows from its operating, investing, and financing activities for 2017? What were its trends in net cash provided by operating activities over the period 2015 to 2017? Explain why the change in accounts payable and in accrued and other liabilities is added to net income to arrive at net cash provided by operating activities.


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