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Cash Flow at the Begin or at the Year end

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Cash Flow at the Begin or at the Year end

Is that any rule about whether a Cashflow being considered to take place at the begin of the year or at the Year end if it was stated to be incurred in the middle of the year ( Month 1st , Month 6th, Month 7th, Month 11th) ???

November 30th 2017 AN ACCA USER 250 Points

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