Should the impact on the cash flow statement be part of the disclosure on the correction of a prior period error?

The PSAF considered GRAP 3 on Accounting Policies, Changes in Accounting Estimates and Errors and noted the requirement to disclose the amount of the correction of an error for each financial statement line item affected.

It is therefore necessary to disclose changes to the cash flow statement as part of the disclosure on prior period errors, as far as the information is material.

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